Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
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 $390 out of available funds to Helen Bergman of the town of Wilmington, which sum represents the amount of sales tax paid for the purchase of her car which car was returned to the owner after the period for filing an abatement had expired.
SECTION 2. Notwithstanding any general or special law to the contrary, the inspector general is appointed as trustee to receive proceeds of a rebate relative to sewer construction, and disburse them to certain citizens and entities located in the city of Gloucester, not to exceed the amount of $350,000. Quarterly reports shall be filed with the house and senate committees on ways and means until such funds have been disbursed in full.