Esta ley enmienda la Ley Núm. 172 de 31 de agosto de 1996, conocida como la "Ley para el Manejo Adecuado del Aceite Usado en Puerto Rico". Establece controles mejorados para la gestión de depósitos y cargos relacionados con el aceite lubricante, incluyendo el depósito de protección ambiental, las tarifas por disposición de aceite usado y la administración del Fondo para la Recolección y Manejo de Aceite Usado. Detalla los procedimientos para el pago, cobro y recuperación de depósitos y tarifas por parte de importadores, fabricantes, distribuidores, minoristas y consumidores. También especifica la distribución de los depósitos no reclamados entre agencias gubernamentales y fondos ambientales, y otorga facultades al Secretario de Hacienda para imponer sanciones y multas por infracciones.
(Approved September 14, 2004)
To amend Section 8, subsections 1, 2 and 3 of Section 11; and subsections 4 and 5 of Section 12 in order to establish better controls for the management of the deposits and the charges established in Act No. 172 of August 31, 1996, as amended, known as the "Act for the Proper Management of Used Oil in Puerto Rico."
Section 1.-Section 8 of Act No. 172 of August 31, 1996 is hereby amended to read as follows: "Section 8.-Environmental Protection Deposit (A) Every person who imports lubricating oil shall pay a deposit of fifty (50) cents for each quart (1/4) of lubricating oil imported to Puerto Rico. This provision shall also apply to lubricating oil sold in Puerto Rico that is produced or refined on the Island; in those cases the aforementioned deposit shall be paid by the manufacturers or refiners of the product before it is distributed for sale. The importers and manufacturers or refiners of lubricating oil in Puerto Rico, as well as the distributors and retail sellers, are hereby authorized
to collect a deposit of fifty (50) cents for each quart (1/4) of lubricating oil sold by these in Puerto Rico. (B) Within a period of ninety (90) days, the retail buyer or consumer shall deliver his/her used oil to any authorized recollection center. There he/she shall be asked for the purchase voucher or receipt which must indicate the number of quarts (1/4) of oil purchased, as well as the amount of the deposit made. The collection center shall be responsible for certifying, in the original purchase voucher or receipt, with an official stamp or seal, that the used oil was duly accepted. Said certification must state the approximate amount of the oil accepted as well as the date it was received. (C) The purchaser shall recover his/her deposit when he/she takes the certified receipt to the establishment where the oil was bought within a period of one hundred and twenty (120) days as of the date of purchase. (D) The retail seller shall recover his/her deposit for each quart of lubricating oil when he/she takes the certified receipt mentioned in subsection (A) of this subsection to the distributor from whom he/she acquired the same within a period of thirty (30) days as of the date the deposit was returned to the consumer or to the retail purchaser.
(E) The distributor shall recover his/her deposit for each quart of lubricating oil when he/she takes the certified receipt mentioned in the above subsections to the importer, manufacturer or refiner of the product from whom he/she acquired the same within a period of thirty (30) days as of the date the deposit was returned to the retail seller. (F) The importer, manufacturer or refiner of the product sold in Puerto Rico shall recover his/her deposit for each quart of lubricating oil when he/she takes the certified receipt mentioned in the above subsections to the Department of the Treasury within a period of thirty (30) days as of the date the deposit was returned to the distributor. (G) The imposition, collection and administration of the Environmental Protection Deposit shall be governed by the regulations promulgated by the Department of the Treasury, pursuant to this Section. The unclaimed deposits shall be administered by the Department of the Treasury and fifty (50) percent of said unclaimed deposits shall be distributed among the agencies in charge of the education concerning this Act and its implementation and supervision, as follows: the Environmental Quality Board, twenty-two point five (22.5) percent, the Department of the
Treasury, sixteen (16) percent, and the Solid Waste Authority, eleven point five (11.5) percent, and the remaining fifty (50) percent shall be transferred and deposited, in equal parts, in the Environmental Emergencies Fund and in the Fund for Land Acquisition and Conservation, as provided in clause 2 of Section 12 of this Act. (H) The Secretary of the Treasury is hereby empowered to impose sanctions and administrative fines for infractions of this Section or the regulations approved thereunder, which shall not exceed five thousand $(5,000)$ dollars for each infraction, it being understood that each infraction shall be deemed as a separate violation. The Secretary of the Treasury is also empowered to impose the corresponding surcharges and interest on any amount received on account of the environmental protection deposit which has not been remitted in time or which is for a lesser amount to that which should have been remitted."
Section 2.-Subsections 1, 2, 3 and 6 of Section 11 of Act No. 172 of August 31, 1996, as amended, are hereby amended to read as follows: "Section 11.-Fee for Disposal of Used Oil and Environmental Protection
Rico, or who manufactures or refines lubricating oil on the Island, shall be subject to the payment of a fee of twenty-five cents per quart of lubricating oil or a fee of sixty cents per gallon of bulk or semi-bulk lubricating oil, whether imported, made or re-refined in Puerto Rico. The fee provided in this Section is in addition to any other fee, tax or duty already established by other laws of Puerto Rico.
In the case of lubricating oil imported, manufactured or sold in Puerto Rico in bulk or semi-bulk, and that having paid the fee corresponding to said type of container, is then repackaged by the importer, manufacturer, refiner or any other person in containers of less than fiftyfive (55) gallons to be resold in Puerto Rico, the importer, manufacturer, refiner or the person who made the sale, as the case may be, shall be responsible for paying the difference between the fee corresponding to fifty-five (55) gallon containers or more (bulk or semi-bulk) and the fee corresponding to containers of less than fifty-five (55) gallons. 2. The fees provided in subsection 1 of this Section shall be paid by the importer at the arrival of the product in Puerto Rico and, in the case of manufacturers or refiners, shall be paid by these
before the product is distributed or sold at retail. The Department of the Treasury shall establish a register of all persons who import, produce or sell lubricating oil at wholesale prices. 3. Every importer, manufacturer, refiner, seller or distributor of lubricating oil shall pass on to his/her client or purchaser the exact increase in the price of the lubricating oil resulting from the imposition of said fee. 4. .... 5. .... 6. The Department of the Treasury shall assign and deposit the taxes, deposits or fees collected under this Section to the Used Oil Collection and Management Fund established under this Act. 7. .... 8. ..."
Section 3.-Subsections 4 and 5 of Section 12 of Act No. 172 of August 31, 1996, as amended, are hereby amended to read as follows: "Section 12.-Used Oil Collection and Management Fund
on or before August 31, the balance of said fund to June 30 and the income and expenditures of the same during the fiscal year ending on said date. The disbursements shall be approved by the Administrative Board and shall be made pursuant to the regulations adopted by the Department of the Treasury. 5. The distribution of the Used Oil Collection and Management Fund, as well as the Disposal and Environmental Protection Fee shall be reviewed by the Legislature every two (2) years using as basis the recommendations of the report made by the Administrative Board created by this Act."
Section 4.-This Act shall take effect immediately after its approval.
I hereby certify to the Secretary of State that the following Act No. 278 (H.B. 4786) of the $7^{ ext {th }}$ Session of the $14^{ ext {th }}$ Legislature of Puerto Rico:
AN ACT to amend Section 8, subsections 1, 2 and 3 of Section 11; and subsections 4 and 5 of Section 12 in order to establish better controls for the management of the deposits and the charges established in Act No. 172 of August 31, 1996, as amended, known as the "Act for the Proper Management of Used Oil in Puerto Rico, has been translated from Spanish to English and that the English version is correct.
In San Juan, Puerto Rico, today $25^{ ext {th }}$ of October of 2005.
Francisco J. Domenech Director