(1) In the application of section 50 to a State employee referred to in section 102:
(a) the contributions refunded to him and paid by him to the Board in accordance with the provisions of section 102 shall be deemed to be contributions made by him to the Fund; and
(b) the period during which he was contributing to a State Fund shall be taken into account as if it were a period during which he was contributing to the Fund.
(2) In the application of section 51 to a State employee referred to in section 102, the contributions refunded to him and paid by him to the Board in accordance with the provisions of section 102 shall be deemed to be contributions made by him to the Fund.