(a) Every milk dealer who sells, delivers or furnishes milk or milk products in packaged form to another milk dealer or other person for sale or delivery in the State of New York in a milk case which is owned by the supplying dealer shall assess or collect a deposit from the milk dealer or other person upon transfer or delivery of the milk case to such person. The deposit shall be held by the supplying dealer until the milk case is returned to him by the milk dealer or other person.

(b) Every milk dealer or other person who sells or delivers milk and milk products in packaged form to wholesale customers in the State of New York shall assess or collect a deposit from each such customer for each milk case which is furnished and remains on or at the premises or in the possession of the wholesale customer; provided, however, that a deposit is not required when a milk case is furnished to a wholly owned or subsidiary store of the milk dealer or other person. The deposit shall be held by the milk dealer or other person as long as the milk case remains on or at the premises or in the possession of the wholesale customer and until it is returned to the milk dealer or other person by such customer.

(c) Refund of the deposit assessed or collected from a milk dealer, other person or wholesale customer shall be made to such person only upon return of the milk case for which a replacement is not being furnished and which is in useful condition allowing for normal wear and breakage.