An Act To Clarify the Waste Motor Oil Disposal ~:e Remediation Program
Maine Legislature, Session 123, LD 1947
Committee Amendment CA_A_H894 (House)
Amends: 10 MRSA §963-A, 10 MRSA §1020

COMMITTEE AMENDMENT "i}." to H.P. 1383, L.D. 1947, Bill, "An Act To 
Clarify the Waste Motor Oil Disposal ~:e Remediation Program" 
Amend the bill by striking out everything after the enacting clause and before the 
summary and inserting the following: 
'Sec. 1. 10 MRSA §963-A, sub-§47-B,~, as enacted by PL 2007, c. 464, §2, is 
amended to read: 
D. A payment or payments, including any settlement premium, that a responsible 
party is required to make pursuant to a final de minimis or cash-out settlement among 
the United States, the State and one or more responsible parties or pursuant to a final 
de minimis or cash-out settlement among 2 or more responsible parties; and 
Sec.2. 10 MRSA §1020, sub-§I, ~A-l is enacted to read: 
A-I. "Bulk motor vehicle oil" means all motor vehicle oil other than prepackaged 
motor vehicle oil. 
Sec. 3. 10 MRSA §1020, sub-§I, ~A-2 is enacted to read: 
A-2. "Diesel engine bulk motor vehicle oil" means diesel engine bulk motor vehicle 
oil meeting the performance requirements of American Petroleum Institute CJ-4 
standards and all preceding specifications under those standards, inclusive of all 
viscosity grades. 
Sec. 4. 10 MRSA §1020, sub-§I, ~, as enacted by PL 2007, c. 464, §6, is 
repealed. 
Sec.S. 10 MRSA §1020, sub-§I, ~C-l is enacted to read: 
C-l. "Gasoline engine bulk motor vehicle oil" means gasoline engine bulk motor 
vehicle oil meeting the performance requirements of American Petroleum Institute 
SM and International Lubricant Standardization and Approval Committee GF-4 
COMMITTEE AMENDMENT 
~.Il)\ S. 
COMMITTEE AMENDMENT 'A " 
to H.P. 1383, L.D. 1947 
standards and all preceding specifications under those standards, inclusive of all 
viscosity grades. 
Sec. 6. 10 MRSA §1020, sub-§I, ~, as enacted by PL 2007, c. 464, §6, is 
repealed. 
Sec. 7. 10 MRSA §1020, sub-§I, ~ 
is enacted to read: 
F. "Motor vehicle oil" means any lubricating oil classified for use in the crankcase of 
an internal combustion engine, including but not limited to natural, synthetic and 
rerefined motor oils, whether or not in retail containers. 
Sec. 8. 10 MRSA §1020, sub-§I, ~G is enacted to read: 
G. "Motor vehicle oil dealer" means any person, firm or corporation engaged in the 
business of producing, packaging or otherwise preparing motor vehicle oil for 
market, or selling or distributing motor vehicle oil. 
Sec. 9. 10 MRSA §1020, sub-§I, ~ 
is enacted to read: 
H. "Prepackaged motor vehicle oil" means motor vehicle oil sold in a container with 
a volume not in excess of 5 gallons. 
Sec. 10. 10 MRSA §1020, sub-§6, as enacted by PL 2007, c. 464, §6, is amended 
to read: 
6. Premium. In addition to any other tax or charge imposed under state or federal 
law, a premium is imposed on all motor vehicle oil changes sold in the State at retail in 
the amount of $1 per oil change on a vehicle with a gross vehicle weight of under 10,000 
pounds, $2 on a vehicle with a gross vehicle weight of 10,000 pounds to 25,999 pounds 
and $3 on a vehicle with a gross vehicle weight of 26,000 pounds or more. Any person 
that owns a fleet of vehicles and performs oil changes on those vehicles shall pay a 
premium of $1 for each oil change performed on each vehicle in the fleet with a gross 
vehicle weight of under 10,000 pounds, $2 for each vehicle with a gross vehicle weight of 
10,000 pounds to 25,999 pounds and $3 for each vehicle with a gross vehicle weight of 
26,000 pounds or more. All premiums must be paid monthly to the State Tax Assessor. 
By the 20th day of each month, the State Tax Assessor shall notify the State Controller 
and the Treasurer of State of the amount of revenue attributable to the premium collected 
under this subsection in the previous month. When notified by the State Tax Assessor, 
the State Controller shall transfer that amount to the fund. This subsection is repealed 
August 1,2008. 
Sec. 11. 10 MRSA §1020, sub-§6-A is enacted to read: 
6-A. Premium. In addition to any other tax or charge imposed under state or federal 
law, effective August 1, 2008 a premium is imposed on bulk motor vehicle oil sold or 
distributed in the State as provided in this subsection. A motor vehicle oil dealer that 
makes the first sale or distribution of bulk motor vehicle oil in the State shall pay the 
premium. Gasoline engine bulk motor vehicle oils are subject to a premium of $1.10 per 
gallon. Diesel engine bulk motor vehicle oils are subject to a premium of 35¢ per gallon. 
All premiums must be paid to the State Tax Assessor and are subject to the administrative 
provisions of Title 36, Parts 1 and 3, as though they were a sales tax liability. By the 20th 
day of each month, the State Tax Assessor shall notify the State Controller and the 
COMMITTEE AMENDMENT 
I~.()'S. 
COMMITTEE AMENDMENT "n" "' H.P. 1383, L.n. 1947 
Treasurer of State of the amount of revenue attributable to the premium collected under 
this subsection in the previous month. When notified by the State Tax Assessor, the State 
Controller shall transfer that amount to the fund. 
Sec. 12. 10 MRSA §1020, sub-§7, as enacted by PL 2007, c. 464, §6, is amended 
to read: 
7. Effective date. This section takes effect on October 1,2007 and remains in effect 
until the later of June 30, 2018 and any date thereafter but no later than December 31, 
~ 
2030 on which the authority notifies the State Tax Assessor that there are no 
outstanding revenue obligation securities that were issued pursuant to section 1020-A. 
Sec. 13. 10 MRSA §1020, sub-§8 is enacted to read: 
8. Successor standards. If either the Department of Environmental Protection or 
the Department of Agriculture, Food and Rural Resources learns of a successor standard 
to American Petroleum Institute SM or CJ-4 or International Lubricant Standardization 
and Approval Committee GF-4, that department shall notify the Finance Authority of 
Maine. 
Sec. 14. Effective date. Those sections of this Act that repeal the Maine Revised 
Statutes, Title 10, section 1020, subsection 1, paragraphs Band E take effect August 1, 
2008.' 
SUMMARY 
This amendment replaces the bill. The amendment clarifies enforcement authority of 
the State Tax Assessor and clarifies the definition of "response costs." It repeals the 
premium on oil changes and enacts a premium on the first sale or distribution of bulk 
motor vehicle oil in the State. The premium is set at $1.10 per gallon on bulk oil used in 
gasoline engines and 35¢ per gallon for bulk oil used in diesel combustion engines. 
The amendment changes the end date for the premium from no later than December 
31, 2028 to no later than December 31, 2030. 
The amendment also requires the Department of Environmental Protection and the 
Department of Agriculture, Food and Rural Resources to notify the Finance Authority of 
Maine of successor gasoline or diesel oil standards. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 03/20108 ;tvae 
LD 1947 
LR 3369(02) 
An Act To Clarify the Waste Motor Oil Disposal Site Remediation Program 
Fiscal Note for Bill as Amended by Committee Amendment "/1,, 
Committee: Natural Resources 
Fiscal Note Required: Yes 
Fiscal Note 
Potential current biennium revenue increase - Other Special Revenue Funds 
Fiscal Detail and Notes 
Repealing the premium on oil changes and replacing it with a premium on the first sale or distribution of bulk motor 
vehicle oil effective August I, 2008 may result in additional dedicated revenue to the Waste Motor Oil Fund within 
the Finance Authority of Maine's Waste Motor Oil Disposable Site Remediation Program. The amount can not be 
determined at this time. However, estimates provided by the Maine Auto Dealers Association project the annual 
revenue in fiscal year 2008-09 to be $2,957,596. 
: , 
The Governor's Proposed Supplemental Budget for fiscal year 2007-08 and fiscal year 2008-09 includes Other Special 
Revenue Funds allocations of $2,193,750 in fiscal year 2007-08 and $2,925,000 in fiscal year 2008-09 to the Waste 
Motor Oil Disposal Site Remediation Program within the Finance Authority of Maine to recognize revenues 
anti cipated to be collected from the premium on motor vehicle oil changes. According to the State's accounting 
system, approximately $355,422 has been collected to-date. 
LR3369(02) - Fiscal Note - Page 1 of 1