New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 37 - SPILL COMPENSATION AND CONTROL TAX
- Subchapter 1 - IMPOSITION OF TAX
- Subchapter 2 - TAX RATES
- Subchapter 3 THROUGH 4 - RESERVED
CHAPTER SOURCE AND EFFECTIVE
DATE:
R.2018 d.200, effective October 24, 2018.
See: 50 N.J.R. 1428(a), 50 N.J.R.
2342(a).
CHAPTER HISTORICAL NOTE:
Chapter 37, Spill Compensation and Control Tax,
was adopted as R.1980 d.199, effective May 6, 1980. See: 12 N.J.R. 222(a), 12 N.J.R. 355(c). Pursuant to
Executive Order No. 66(1978), Chapter 37 expired on May 6, 1985.
Chapter 37, Spill Compensation
and Control Tax, was adopted as new rules by R.1985 d.382, effective August 5, 1985. See: 17 N.J.R. 1074(a),
17 N.J.R. 1915(a).
Subchapter 3, Refund or Credit of Tax on Transfer of Hazardous Substances
Other Than Petroleum Products, and Subchapter 4, Suspension of Tax: Relevy of Tax, were repealed by R.1988
d.407, effective September 6, 1988. See: 19 N.J.R. 2255(a), 20 N.J.R. 2310(c).
Pursuant to
Executive Order No. 66(1978), Chapter 37, Spill Compensation and Control Tax, was readopted as R.1990 d.407,
effective July 23, 1990. See: 22 N.J.R. 1908(a), 22 N.J.R. 2531(a). Pursuant to Executive Order No. 66(1978),
Chapter 37 expired on July 23, 1995.
Chapter 37, Spill Compensation and Control Tax, was adopted
as new rules by R.1995 d.654, effective December 18, 1995. See: 27 N.J.R. 2681(a), 27 N.J.R. 5042(b).
Pursuant to Executive Order No. 66(1978), Chapter 37, Spill Compensation and Control Tax, was
readopted as R.2000 d.475, effective November 1, 2000. See: 32 N.J.R. 3387(b), 32 N.J.R. 4275(a).
Chapter 37, Spill Compensation and Control Tax, was readopted as R.2006 d.78, effective January
24, 2006. See: 37 N.J.R. 4197(a), 38 N.J.R. 1227(b).
In accordance with N.J.S.A. 52:14B-5.1b,
Chapter 37, Spill Compensation and Control Tax, was scheduled to expire on July 23, 2013. See: 43 N.J.R.
1203(a).
Chapter 37, Spill Compensation and Control Tax, was readopted as R.2011 d.170,
effective May 13, 2011. See: 43 N.J.R. 280(a), 43 N.J.R. 1432(b).
Chapter 37, Spill Compensation
and Control Tax, was readopted as R.2018 d.200, effective October 24, 2018. See: Source and Effective Date.
See, also, section annotations.
CHAPTER AUTHORITY:
N.J.S.A. 58:10-23.11t.