(b) Any person holding a license issued by the state liquor authority, who, pursuant to such license, shall sell any alcoholic beverages, upon which taxes imposed by this article have been paid, under such circumstances that the state would be without power to impose the tax under this article, or for resale under like circumstances, may secure reimbursement for the amount of the taxes so paid in the manner and subject to the conditions specified in this subdivision, but in a case specified in this paragraph no refund shall be made under paragraph (a) of this subdivision.

(c) All claims for reimbursement under this subdivision must be filed within two years from the time of the nontaxable sale or use. Claims shall be made, in such form and containing such information as the tax commission shall prescribe. Claims for reimbursement under this subdivision, approved by the tax commission, shall be paid out of the funds deposited to the credit of the comptroller on account of the taxes imposed by this article. 3. If an agreement under the provisions of section four hundred thirty (extending the period for determination of tax imposed by this article) is made within the two-year period for the filing of a claim for reimbursement or an application for refund provided for in this section, the period for filing a claim for reimbursement or an application for refund shall not expire prior to six months after the expiration of the period within which a determination may be made pursuant to the agreement or any extension thereof.