Section 146-D:3 Fund Established; Collection.
I. There is established an oil discharge and disposal cleanup fund. This fund shall be used, consistent with the provisions of this chapter, to reimburse costs incurred in cleaning up oil discharges and disposals in the groundwaters and surface waters and soils of the state and in paying third party damages, including administrative, technical and legal support required by the oil fund disbursement board in administering the fund. The fund shall be collected as a fee imposed on all oil imported into this state.
II. Any distributor who imports, or who causes oil to be imported into this state shall first be licensed with the department of safety. A fee of $.015 per gallon of oil shall be assessed at the time of importation into this state. All fees shall be deposited in the oil discharge and disposal cleanup fund established under this chapter. If the fund's balance becomes greater than $10,000,000, the fund assessment fees provided for in this paragraph shall be discontinued and only reestablished when the fund's balance is less than $5,000,000. Any distributor who imports or blends home heating oil which is subsequently sold as diesel fuel for the propulsion of motor vehicles shall report the fuel as required in RSA 146-D:3, III. Any person purchasing home heating oil for diesel use and not declaring this intent to the distributor at the time of purchase shall be liable in the same manner as the distributor would be.
III. The fee provided for in this section shall be collected by agents of the department of safety, in the same manner as provided for in RSA 260:38. Such funds shall be deposited in the oil discharge and disposal cleanup fund established under this chapter. Any person who fails to obtain a license, file a report, or pay the fees established in this chapter shall be subject to the penalties and interest described in RSA 146-A:11-b. The board, pursuant to rules adopted under RSA 146-D:5, may waive all or any portion of such penalties, for good cause.
IV. Moneys collected for the fund shall be deposited with the state treasurer to the credit of said fund and may be invested as provided by law. Interest received on such investment shall also be credited to the fund.
V. No distributor licensed under this section shall import oil into this state without paying the fee required by this section. Any distributor licensed under this section may seek and shall receive for valid claims an import credit for oil which a distributor transfers out of state during any reporting period.
VI. The fee collected on motor fuels shall be deposited in the oil discharge and disposal cleanup fund, except as provided in subparagraph (b), and divided as follows:
(a) A fee of $0.015 shall be assessed for each gallon of diesel fuel.
(b) For each gallon of gasoline for which a fee is assessed, $0.0125 shall be placed in the oil discharge and disposal cleanup fund and $0.0025 shall be placed in the gasoline remediation and elimination of ethers fund established under RSA 146-G.
(c) For all fees assessed on gasoline during the period from January 1, 2001 to July 1, 2001 and deposited in the account for reimbursement of owners of eligible underground storage facilities, 18 percent of those fees shall be transferred to gasoline remediation and elimination of ethers fund established under RSA 146-G.
VII. [Repealed.]
Source. 1988, 271:1. 1989, 230:10. 1990, 3:100, 101; 252:20. 1991, 322:2. 1993, 40:4, 5; 294:4-6. 1995, 247:2, 3. 2001, 293:9, eff. July 1, 2001. 2008, 249:1, 8, eff. July 1, 2008.