§ 1264. References to certain taxes or revenues from certain taxes administered by the commissioner. Notwithstanding any provision of this article or other law to the contrary: where a section of subpart B of part one of this article or a local law, ordinance or resolution adopted pursuant to the authority of such subpart B or an agreement described in subdivision (c) of section twelve hundred sixty-two of this part or a section of this part refers to revenues or net collections, or the like, from a tax or taxes imposed pursuant to the authority of such subpart B, and such tax or taxes are imposed on motor fuel and diesel motor fuel, any such reference expressed as a percentage of the rate imposed as a percentage or as a percentage of such revenues or net collections, or the like, shall be deemed also to refer to such tax or taxes imposed on such fuels at a rate of cents per gallon; and any such amount expressed as a percentage shall be calculated in a like manner as an equal fraction of such tax on such fuels imposed at a rate of cents per gallon.