SECTION 1. Notwithstanding any general or special law to the contrary, the commissioner of the department of revenue, for three months, shall forgo collection of the tax per gallon as defined by section 1 of chapter 64A of the General Laws of motor vehicle fuel excise at such time as (i) the average price of one gallon of unleaded gasoline, as calculated in the Commonwealth of Massachusetts by the U.S. Energy Information Administration, is greater than three dollars and fifty cents and whose price increases by no less than ten percent in a period of one month, (ii) one gallon of diesel gasoline, as calculated in the Commonwealth of Massachusetts by the U.S. Energy Information Administration, is greater than four dollars and whose price increases by no less than ten percent in a period of one month.

SECTION 2. Notwithstanding any general or special law to the contrary not more than 30 days following the resumption of the collection of the tax per gallon on motor vehicle fuel excise, the commissioner of the department of revenue shall certify to the comptroller of the commonwealth the amount of tax per gallon not collected and the comptroller shall transfer the certified amount from the general fund to the state transportation fund.