Except as specified in section three hundred and twenty-three D, amounts in such fund may only be expended to pay refund values paid after December thirty-first, nineteen hundred and eighty-nine for returned non-reusable beverage containers pursuant to paragraphs (c), (d) and (e). Amounts in such fund shall not be used to pay the handling fees required by paragraphs (c), (d) and (e). Each such fund shall be maintained by said bottlers and distributors on behalf of consumers who have purchased refundable non-reusable beverage containers and on behalf of the commonwealth; except as specified in section three hundred and twenty-three C, for no purpose are amounts in such fund to be regarded as income of said bottlers or distributors.
Mass. Gen. Laws ch. 94, § 323