§ 283-c. Liquefied petroleum gas fuel permit. The department of taxation and finance, upon the application of a person importing, manufacturing or selling liquefied petroleum gas identified as a fuel for use in the operation of a motor vehicle or for use in the operation of a pleasure or recreational motor boat or using or consuming liquefied petroleum gas for such purpose, may issue such person a liquefied petroleum gas fuel permit in lieu of registration as a distributor of motor fuel pursuant to section two hundred eighty-three of this article, provided such person does not import motor fuel other than liquefied petroleum gas fuel or cause motor fuel other than liquefied petroleum gas fuel to be imported into the state for use, distribution, storage or sale in the state or produce, refine, manufacture or compound motor fuel other than liquefied petroleum gas fuel in the state. All the provisions of section two hundred eighty-three of this article shall apply to applicants for liquefied petroleum gas fuel permits under this section and to holders of liquefied petroleum gas fuel permits, provided that the commissioner of taxation and finance may waive the requirement that holders of liquefied petroleum gas fuel permits file a bond or other security. Holders of liquefied petroleum gas fuel permits shall be subject to all other provisions of this article and article twenty-eight of this chapter relating to distributors of motor fuel, including but not limited to, the keeping of records, the fixing, determination and payment of tax and filing of returns. A liquefied petroleum gas fuel permit applies only to the importation, manufacture, sale, use or consumption of liquefied petroleum gas fuel and shall not be considered a distributor registration under this chapter with respect to any motor fuel product other than liquefied petroleum gas. No holder of a liquefied petroleum gas fuel permit shall import or cause any motor fuel other than liquefied petroleum gas fuel to be imported into the state, for use, distribution, storage or sale within the state or shall produce, refine, manufacture or compound motor fuel other than liquefied petroleum gas fuel within the state.