I remember a story on the radio about Mercedes’s head guy, who lived in Massachusetts, who did this. Since he was open about it I assume it was legal. Maybe he paid the tax, just got the summer price for the whole year’s fuel. When I lived in rural California a neighbor got busted for using farm diesel in his road cars.
All of NH is still few. I remember helping a friend who lived on a farm in upstate NY. His oil furnace spritzed a stream between the electrodes of a 5 KV transformer, the discharge lighting the fuel. The backstop was some kind of ceramic plate. It was the most primitive thing I’ve ever seen, not counting the wood stoves I heated with. He needed a new transformer.
Does anywhere allow those buried? I had propane for my cooking stove when I heated with wood. When it was below zero, they were beautiful. Everybody in California who isn’t on a utility gets propane. I didn’t know anyone who buried them.