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
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:
(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.
(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.