RSA 146-A:3-c Limited Liability for Holders.

I. A holder who has not assumed ownership of a facility or vessel by the act of taking title by foreclosure or by other similar means and who has not assumed responsibility for the operation of the facility or vessel shall not be liable under RSA 146-A:3-a.
II. (a) A holder who has assumed ownership of a facility or vessel by the mere act of taking title by foreclosure or other similar means or who has assumed responsibility for the operation of a facility or vessel shall be liable under RSA 146-A:3-a unless the holder fulfills the following conditions in which case its liability shall be limited in accordance with subparagraph (b):
(1) The holder reports to the department any known or suspected discharge or spillage of oil from the facility or vessel;
(2) The hold