Recycling Enhancement Act Revision
Changes to the Recycling Enhancement Act as per P.L. 2008,
c. 6
(approved March 26, 2008)
Section 3 (Definitions) was modified as follows:
The definition of “Solid Waste” was revised such that “Type
12 Dry sewage sludge” is no longer included in the definition while
“Type 27-A Asbestos-containing waste” was added to the definition.
Section 4 (Levy of Recycling Tax) was modified as follows:
Section 4a(1) – Amended to state that the collection of the recycling
tax levied upon the owner or operator of a solid waste facility will begin
on April 1, 2008.
Section 4a(2) – Amended to state that the collection of the recycling
tax levied upon every solid waste collector that transport solid waste
for transshipment or direct transportation to an out-of-state disposal
site will begin on April 1, 2008.
Section 4b – Every person subject to the recycling tax shall register
with the Director of the Division of Taxation in the Department of the
Treasury on forms prescribed by the director by April 1, 2008.
Section 4b(2) – Every person subject to the recycling tax shall,
on or before July 20, 2008, and quarterly thereafter with returns due
the 20th day of the first month following the end of the quarter, render
a return under oath to the Director of the Division of Taxation, indicating
the number of tons of solid waste accepted for disposal or transfer, or
collected, as appropriate, and at that time shall pay the full amount
due.
Section 7 (Disbursement of the Recycling Fund) was modified as follows:
5.b(1) – Now states that “Not less than” 60% of the
estimated annual balance of the fund shall be used for the annual expenses
of a program for direct recycling grants to municipalities or counties
in those instances where a county, at its own expense, provides for the
collection, processing and marketing of recyclable materials on a regional
basis.
5(5) – Now states that “Not more than” 5% of the estimated
annual balance of the fund shall be used by the department to provide
grants to institutions of higher education for recycling demonstration,
research or education, including professional training.
New section (Regarding Municipal Tax Cap):
The law now states that amounts to be raised to pay the recycling tax
shall be treated as an exclusion that shall be added to the calculation
of the adjusted tax levy.
P.L. 2008, CHAPTER 6, approved March 26,
2008, Assembly, No. 1910 (Third Reprint)
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