Fillable Form Scc-5 - Spill Compensation And Control Tax

SPECIFIC INSTRUCTIONS

THE LINE NUMBERS BELOW REFER TO THE CORRESPONDING LINES ON THE TAX RETURN - FORM SCC-5

Line 1 - Total Quantity of Hazardous Substances Transferred to You

Total quantity of liquid petroleum and petroleum products (Column (A)-1), other liquid hazardous substances (Column (B)-1),

and liquid hazardous substances which are or contain precious metals, elemental phosphorus, elemental antimony or

antimony trioxide (Column (C)-1), received by the taxpayer during the preceding month stated in gallons.

Total quantity of non-liquid petroleum products (Column (A)-2), other non-liquid hazardous substances (Column (B)-2), and

non-liquid hazardous substances which are or contain precious metals, elemental phosphorus, elemental antimony or

antimony trioxide (Column (C)-2) received by the taxpayer during the preceding month stated in pounds. Liquids and solids

are to be measured at 60 degrees Fahrenheit.

THE FOLLOWING TRANSFERS OF PETROLEUM, OTHER HAZARDOUS SUBSTANCES, AND HAZARDOUS

SUBSTANCES WHICH ARE OR CONTAIN PRECIOUS METALS, ELEMENTAL PHOSPHORUS, ELEMENTAL ANTIMONY

OR ANTIMONY TRIOXIDE RECEIVED BY MAJOR FACILITIES ARE SUBJECT TO THE TAX AND MUST BE INCLUDED

ON LINE 1. THE OWNERS OR OPERATORS OF THE RECEIVING MAJOR FACILITIES ARE CONSIDERED TO BE THE

TRANSFEREES AND TAXPAYERS.

(A) Transfers received from vessels, regardless of origin.

(B) Transfers originating at major facilities which are received by pipeline or by motor truck, semi-trailer, railroad rolling stock,

airplane, or any other contrivance which is practically capable of being used as a means of commercial transportation of

petroleum or hazardous substances over any roadway, railroad, street or rapid transit railway, elevated viaduct, across

virgin soil, through any subterranean tunnel or passage, or in the air space over the State of New Jersey and its territorial

waters.

THE FOLLOWING TRANSFERS ARE ALSO SUBJECT TO TAX AND, IF APPLICABLE, MUST BE INCLUDED ON LINE 1:

(D) Transfers from a major in-state facility to a non-major facility, including vessels, of a hazardous substance other than

petroleum which has not been previously taxed. In such instances the transferor major facility is the taxpayer.

(E) Transfers of any hazardous substance to a major facility operating as a public storage terminal. In such instances, the

owner of the hazardous substance (or his authorized agent) upon delivery at the public storage terminal is the transferee

and taxpayer.

(F) Transfers of precious metals are reportable on line 1 in the following manner: A precious metal which is listed as a

hazardous substance and transferred into New Jersey to be recycled, refined or re-refined or transferred into New Jersey

subsequent to being recycled, refined or re-refined is subject to tax at the $.023 per barrel rate, not the fair market value

rate. Precious metals listed as hazardous substances are: silver and copper. A precious metal which is not listed as a

hazardous substance but transferred into New Jersey in a substance containing a hazardous substance to be recycled,

refined or re-refined or transferred into New Jersey in such substance subsequent to being recycled, refined or re-refined

is subject to tax at the $.023 per barrel rate of the hazardous substance only. The fair market value tax rate is not

applicable. Precious metals not listed as hazardous substances are: gold, platinum, palladium, iridium, rhodium and

ruthenium.

(G) Transfers of substances which are or contain elemental phosphorus are reportable on line 1 in the following manner: Prior

to June 27, 1997 at a rate of the greater of $.0150 per barrel or 1.0% of fair market value plus $0.0025 per barrel of the

elemental phosphorus; on and after June 27, 1997 but prior to January 1, 2004, at a rate of $.0150 per barrel of the

elemental phosphorus; on and after January 1, 2004 at a rate of $0.023 per barrel of the elemental phosphorus.

(H) Transfers of qualified elemental antimony or antimony trioxide are reportable on line 1 in the following manner: Prior to

April 1, 2002 at a rate of the greater of $.0150 per barrel or 1.0% of fair market value plus $0.0025 per barrel of the

elemental antimony or antimony trioxide; on and after April 1, 2002 and prior to January 1, 2004 and if sold for use in the

manufacture or for the purpose of fire retardants and if annually qualifying pursuant to N.J.S.A. 58:10-23.11h at a rate of

$.0150 per barrel of the elemental antimony or antimony trioxide; if qualified on and after January 1, 2004 at a rate of

$.023 per barrel of the elemental antimony or antimony trioxide.

Line 2 - Hazardous Substances Received in a Non-taxable Manner - Other than pre-taxed hazardous substances which

should be reported on Line 4.

Include the following transfers of petroleum or other hazardous substances when completing Line 2.

(1) Transfers received for use in tax exempt fueling and refueling operations. The terms “fueling and refueling” refer to

fuel that is used by the receiving facility itself for heating or locomotion.

(2) Transfers received from a non-major facility by any conveyance other than a vessel.

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Form Scc-5 - Spill Compensation And Control Tax - 2008 Page 3

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