(b) No fee authorized by subdivision (a) of this section shall apply to the state, a city, county, village, town or school district, or any of the departments thereof nor to a certificate issued by a licensed emissions inspection station to such a public entity. A refund may be made, or credit allowed, for unused certificates of inspection, or for certificates lost, mutilated or destroyed, to the extent provided by the regulations promulgated by the commissioner.

(c) The commissioner may establish maximum fees to be charged by an official inspection station. Such fees shall be prominently displayed at such station. * (d) Fees assessed under this article shall be paid to the commissioner for deposit to the transportation safety account established pursuant to section ninety-one of the state finance law through March thirty-first, two thousand four and from April first, two thousand four and thereafter shall be deposited into the dedicated highway and bridge trust fund, except that fees that are authorized to be collected for each certificate of emissions inspection issued by the commissioner, collected pursuant to paragraph two of subdivision (a) of this section, shall be deposited into the mobile source account of the clean air fund, as established by section ninety-seven-oo of the state finance law. * NB Effective until April 1, 2020 * (d) Fees assessed under this article shall be paid to the commissioner for deposit to the transportation safety account established pursuant to section ninety-one of the state finance law, except that fees that are authorized to be collected for each certificate of emissions inspection issued by the commissioner, collected pursuant to paragraph two of subdivision (a) of this section, shall be deposited into the mobile source account of the clean air fund, as established by section ninety-seven-oo of the state finance law. * NB Effective April 1, 2020