Form Scc-06 - Spill Compensation And Control Tax Public Storage Terminal Information Tax Return Page 2
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3SCC-6A
STATE OF NEW JERSEY
5-97, R-6
DIVISION OF TAXATION
SPILL COMPENSATION AND CONTROL TAX
INSTRUCTIONS TO PUBLIC STORAGE TERMINAL INFORMATIONAL TAX RETURN
GENERAL INFORMATION
A. PUBLIC STORAGE TERMINAL DEFINED - A public storage terminal means a public or privately owned major facility which is
engaged in the business of providing storage space to the general public and is substantially devoted to the storage of hazardous
substances owned by others.
B. OWNER OF HAZARDOUS SUBSTANCE SUBJECT TO TAX - When a hazardous substance is transferred to a major facility which
qualifies as a public storage terminal on or after January 18, 1979, the owner of the hazardous substance (or his authorized agent)
is considered the transferee and taxpayer for the purposes of the Spill Compensation and Control Tax.
C. OWNER OF HAZARDOUS SUBSTANCE DEFINED - The owner of a hazardous substance is any person who holds title to such
substance upon delivery at the public storage terminal.
D. PUBLIC STORAGE TERMINAL FILING REQUIREMENTS - Although the owner or operator of a public storage terminal is not
liable for the tax on transfers to such terminal, the owner or operator of a public storage terminal is required to file an informational
tax return for each taxable period indicating the number of barrels of hazardous substances transferred to such terminal.
E. DUE DATE - This informal return must be filed by the 20th day of the month following the close of the taxable period.
F. TAXABLE PERIOD DEFINED - Taxable period means that period commencing with the first day of the calendar month and ending
with the last day of said month.
G. FORM SCC-6 - Owners or operators of public storage terminals filing monthly returns should use Informal Tax Return Form SCC-
6 and indicate the appropriate month as the taxable period.
H. REGISTRATION - All taxpayers and owners or operators of public storage terminals must file a Registration Application (Form
SCC-1) with the New Jersey Division of Taxation.
I. MAJOR FACILITY DEFINED - Major facility includes but is not limited to any refinery, storage or transfer terminal, pipeline, deep
water port, vessel, drilling platform or any appurtenance related to any of the preceding that is primarily used or intended to be used
to refine, produce, store, handle, transfer, process or transport hazardous substances or petroleum products. Facilities with total
combined above-ground or buried storage capacity, primarily used or intended to be used, for storage of petroleum or petroleum
products of more than 200,000 gallons, or the non-fluid equivalent thereof, are major facilities. Facilities storing non-petroleum
hazardous substances are considered to be major facilities if their storage capacity is over 20,000 gallons, or the non-fluid
equivalent thereof. When a facility meeting such standards is located within the confines of a larger premises, the terms “use” and
“intended use” refer to the facility itself and not the character of the entire complex.
J. HAZARDOUS SUBSTANCES - “Hazardous Substances” means such elements and compounds, including petroleum products,
which are defined as such in subsection k of N.J.S.A. 58:10-23.11b. The list of hazardous substances may be obtained by writing
to: State of New Jersey, Division of Taxation, Miscellaneous Tax Branch, 50 Barrack Street, PO Box 269, Trenton, NJ 08646-0269.
K. PETROLEUM AND PETROLEUM PRODUCTS DEFINED - Petroleum and petroleum products include, but are not limited to oil,
petroleum, gasoline, kerosene, fuel oil, oil sludge, oil refuse, oil mixed with other wastes and crude oil. However, any compound
designated by specific chemical name to the list of hazardous substances adopted by the New Jersey Department of Environmental
Protection is not considered petroleum or a petroleum product for purposes of the Spill Compensation and Control Tax.
L. TRANSFER DEFINED - Transfer means onloading or offloading between major facilities and vessels or vessels and major facilities,
and from vessel to vessel or major facility to major facility, but not including fueling or refueling operations. In the case of non-
petroleum hazardous substances, transfer also includes any onloading or offloading from a major facility.
M. VESSEL DEFINED - Any type of watercraft or other contrivance that is practically capable of being used as a means of commercial
transportation of petroleum or other hazardous substances on any body of water whether or not self-propelled.
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