§ 181. Liability. 1. Any person who has discharged petroleum shall be\nstrictly liable, without regard to fault, for all cleanup and removal\ncosts and all direct and indirect damages, no matter by whom sustained,\nas defined in this section. In addition to cleanup and removal costs and\ndamages, any such person who is notified of such release and who did not\nundertake relocation of persons residing in the area of the discharge in\naccordance with paragraph (c) of subdivision seven of section one\nhundred seventy-six of this article, shall be liable to the fund for an\namount equal to two times the actual and necessary expense incurred by\nthe fund for such relocation pursuant to section one hundred\nseventy-seven-a of this article.\n 2. The fund shall be strictly liable, without regard to fault, for all\ncleanup and removal costs and all direct and indirect damages, no matter\nby whom sustained, including, but not limited to:\n (a) The cost of restoring, repairing, or replacing any real or\npersonal property damaged or destroyed by a discharge, any income lost\nfrom the time such property is damaged to the time such property is\nrestored, repaired or replaced, any reduction in value of such property\ncaused by such discharge by comparison with its value prior thereto;\n (b) The cost of restoration and replacement, where possible, of any\nnatural resource damaged or destroyed by a discharge;\n (c) Loss of income or impairment of earning capacity due to damage to\nreal or personal property, including natural resources destroyed or\ndamaged by a discharge; provided that such loss or impairment exceeds\nten percent of the amount which claimant derives, based upon income or\nbusiness records, exclusive of other sources of income, from activities\nrelated to the particular real or personal property or natural resources\ndamaged or destroyed by such discharge during the week, month or year\nfor which the claim is filed;\n (d) Loss of tax revenue by the state or local governments for a period\nof one year due to damage to real or personal property proximately\nresulting from a discharge;\n (e) Interest on loans obtained or other obligations incurred by a\nclaimant for the purpose of ameliorating the adverse effects of a\ndischarge pending the payment of a claim in full as provided by this\narticle.\n 3. (a) The owner or operator of a major facility or vessel which has\ndischarged petroleum shall be strictly liable, without regard to fault,\nsubject to the defenses enumerated in subdivision four of this section,\nfor all cleanup and removal costs and all direct and indirect damages\npaid by the fund. However, the cleanup and removal costs and direct and\nindirect damages which may be recovered by the fund with respect to each\nincident shall not exceed:\n (i) for a tank vessel, the greater of:\n (1) one thousand two hundred dollars per gross ton; or\n (2) (A) in the case of a vessel greater than three thousand gross\ntons, ten million dollars; or\n (B) in the case of a vessel or three thousand gross tons or less, two\nmillion dollars;\n (ii) for any other vessel subject to the liability limits set forth in\nthe Federal Oil Pollution Act of 1990 (33 U.S.C. 2701 et seq.), six\nhundred dollars per gross ton or five hundred thousand dollars,\nwhichever is greater;\n (iii) for any other vessel not subject to the liability limits set\nforth in the Federal Oil Pollution Act of 1990 (33 U.S.C. 2701 et seq.),\nthree hundred dollars per gross ton for each vessel;\n (iv) for a major facility that is defined as an "onshore facility" and\ncovered by the liability limits established under the Federal Oil\nPollution Act of 1990 (33 U.S.C. 2701 et seq.), three hundred fifty\nmillion dollars. This liability limit shall not be considered to\nincrease the liability above the federal limit of three hundred fifty\nmillion dollars per incident.\n (v) for a major facility not covered in subparagraph (iv) of this\nparagraph, fifty million dol
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