New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 37 - SPILL COMPENSATION AND CONTROL TAX
Subchapter 1 - IMPOSITION OF TAX
Section 18:37-1.1 - Tax imposed on transfer of hazardous substances

Universal Citation: NJ Admin Code 18:37-1.1

Current through Register Vol. 56, No. 6, March 18, 2024

(a) The spill compensation and control tax is imposed on the transfer of hazardous substances within the jurisdiction (lands and waters) of New Jersey.

(b) The tax is payable by the transferee except as provided in (d) below.

(c) The transferee is an owner or operator of a major facility, except as provided in (e) below, which receives a transfer of a hazardous substance. For the purpose of this chapter, a major facility, as defined in the Spill Compensation and Control Act, N.J.S.A. 58:10-23.11et seq., as amended by P.L. 1986, c. 143, is a facility that has a combined above-ground or buried storage capacity of:

1. 20,000 gallons or more for hazardous substances which are other than petroleum or petroleum products; or

2. 200,000 gallons or more for hazardous substances of all kinds.

(d) A transferor is liable for the tax only when a hazardous substance other than petroleum, which has not been previously taxed, is transferred from a major in-State facility to a facility that is not a major facility, including vessels.

(e) When a hazardous substance is transferred to a major facility that qualifies as a public storage terminal, the owner of the hazardous substance or its authorized agent is a transferee.

1. A "public storage terminal" means a public or privately owned major facility that is engaged in the business of providing storage space to the general public and is substantially devoted to the storage of substances owned by others. "Substantially devoted" means at least 95 percent of the hazardous substances stored at each facility at any one time must be owned by interests other than the terminal itself or its individual owners. For purposes of the above calculation there is no need for the facility to include, as hazardous substances owned by such facility, the following:
i. Boiler fuel to be consumed by the facility in the creation of heat, hot water, and steam for use on the premises; or

ii. Hazardous substances, ownership of which has been assumed by the facility due to a contractual default by the facility's customer.

2. The owner of a hazardous substance is any person who holds title to that substance upon delivery at the public storage terminal.

(f) For purposes of (a) above, in the case of the transfer of hazardous substances other than petroleum or petroleum products that are or contain any precious metals to be recycled, refined, or rerefined, precious metals shall mean gold, silver, osmium, platinum, palladium, iridium, rhodium, ruthenium, and copper.

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