(2) The rate of the tax imposed by this section shall be equal to the motor fuel and highway diesel motor fuel rate set by subdivision (e) of section three hundred one-a plus the rate of the supplemental tax imposed by section three hundred one-j of this article as such rates are specified therein and as they may be adjusted as provided in such provisions.

(3) The tax and tax surcharge shall be upon the carrier, as defined for purposes of the tax imposed by article twenty-one-A of this chapter, except that where the carrier is not the owner of such qualified motor vehicle, the tax shall be a joint and several liability upon both the carrier and the owner. The term "qualified motor vehicle" shall mean such term as defined for the purposes of the tax imposed by such article twenty-one-A. The exemptions provided by section five hundred twenty-five of such article twenty-one-A shall apply to the tax imposed by this section.

(b) Procedures. Any provision of section three hundred fifteen or any other provision of this article to the contrary notwithstanding, the provisions of sections five hundred twenty-six through five hundred twenty-eight of this chapter, including those provisions of article twenty-one-A of this chapter relating to penalty and interest, shall apply to the administration of and procedures with respect to the tax imposed by this section in the same manner and with the same force and effect as if the language of such sections had been incorporated in full into this section and had expressly referred to the tax under this section, except to the extent that any such provision is either inconsistent with a provision of this section or is not relevant to this section.

(c) Joint administration. The commissioner shall jointly administer the taxes imposed by article twenty-one-A of this chapter and the tax imposed by this section, including the joint reporting and payment, assessment, collection, determination and refund or credit of such taxes. For purposes of the joint administration of taxes, the commissioner's functions under such article twenty-one-A and any returns, forms, statements, documents or information to be submitted to the commissioner under such article, any books and records to be kept for purposes of the taxes imposed by such article, any schedules of amounts to be collected under such article, and the payment of taxes under such article, shall apply to the tax imposed by this section and shall be on a joint basis with respect to such tax imposed by this section and the taxes imposed by such article.

(d) Disposition. Any provision of this article to the contrary notwithstanding, the full amount of tax, as well as interest and penalties relating thereto, collected or received by the commissioner under this section shall be deposited and disposed of pursuant to the provisions of section one hundred seventy-one-a of this chapter. Beginning on April first, two thousand one, all the moneys received by the commissioner pursuant to the provisions of this section shall be deposited in the dedicated fund accounts pursuant to subdivision (d) of section three hundred one-j of this article.