SECTION 1. Notwithstanding chapter 64H of the General Laws, the commissioner of the department of revenue with the approval of the treasurer of the commonwealth shall refund the sum of $1,299.95 out of available funds to Gregory M. Folsom of the town of Middleton, which sum represents the amount of sales tax paid for the purchase of his car which car was returned to the dealership pursuant to Section 7N1/4 of Chapter 90 of the General Laws.
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