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Division of Taxation

Spill Compensation & Control Tax

The New Jersey Spill Compensation Fund was created to ensure compensation for cleanup costs and damage associated with the discharge of petroleum products and other hazardous substances.

The Spill Compensation and Control Tax is imposed on owners or operators of one or more major facilities used to refine, store, produce, handle, transfer, process, or transport hazardous substances, including petroleum products.

The tax is also imposed on owners of a hazardous substance which is transferred to a public storage terminal. When a hazardous substance other than petroleum, which has not been previously taxed, is transferred from a major New Jersey facility to a facility which is not a major facility, the transferor shall be liable for tax payment for the transfer.

Applicable Laws and Rules

N.J.A.C. 18:37, N.J.S.A. 58:10-23.11, et seq.

Last Updated: Friday, 05/13/22