| 1. Deposit transaction fund.__An initiator of deposit shall |
maintain a separate account to be known as the initiator's |
deposit transaction fund.__The initiator shall keep that fund |
separate from all other revenues and accounts. The initiator |
shall place in that fund the refund value for all nonrefillable |
beverage containers it sells subject to the provisions of this |
chapter.__Except as specified in subsections 3 and 4, amounts in |
the initiator's deposit transaction fund may only be expended to |
pay refund values for returned nonrefillable beverage containers. |
Amounts in the fund may not be used to pay the handling fees |
required by this chapter.__The fund must be maintained by the |
initiator on behalf of consumers who have purchased products in |
refundable nonrefillable beverage containers and on behalf of the |
State; except as specified in subsections 3 and 4, amounts in the |
fund may not be regarded as income of the initiator. |