| 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. |