National Oil Recycling Act

National Oil Recycling Act - Presents the finding of the Congress that hundreds of millions of gallons of used oil are being wasted each year.

Imposes a tax of 6 cents per gallon, to be paid by the manufacturer or producer, on lubricating, hydraulic and cutting oils which are sold in the United States. Exempts from the tax those oils which are recycled oils.

Repeals the provisions of law which presently provide off-highway users of lubricating oils with a tax refund of 6 cents per gallon under the Internal Revenue Code of 1954.

Directs all Federal officials to act within their authority to encourage the use of recycled oil. Provides incentives for encouragement by the States of the use of recycled oil. Provides for the labeling of recycled oil.

Requires automotive oil packaged for sale for carry-away by the consumer to be sold in resealable containers capable of holding used oil without spillage. Requires persons making such sales to collect a customer deposit of $0.10 per resealable container. Provides that this deposit shall be refunded upon return of the container. Provides for those persons selling automotive oils to maintain used oil collection facilities on their premises.

Prohibits the making of any contract or agreement where the intent of such contract or agreement is to discourage the recycling of used oil. Provides for a fine of $50,000 for each violation of this provision, or imprisonment for a term of up to one year, or both.

Requires users of more than 100 gallons of industrial oil per year to maintain records for purposes of this Act.

Authorizes appropriations to carry out the provisions of this Act.