Bill Text: NJ S3222 | 2014-2015 | Regular Session | Introduced
Bill Title: Imposes tax on petroleum received by rail at marine terminals, storage or transfer terminals, and refineries, to fund local emergency preparedness and response to spills.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2015-10-22 - Introduced in the Senate, Referred to Senate Environment and Energy Committee [S3222 Detail]
Download: New_Jersey-2014-S3222-Introduced.html
Sponsored by:
Senator LORETTA WEINBERG
District 37 (Bergen)
SYNOPSIS
Imposes tax on petroleum received by rail at marine terminals, storage or transfer terminals, and refineries, to fund local emergency preparedness and response to spills.
CURRENT VERSION OF TEXT
As introduced.
An Act imposing a tax to fund local government emergency preparedness and response to discharges of petroleum transported by rail, and supplementing Title 58 of the Revised Statutes.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. As used in this act:
"Commissioner" means the Commissioner of Environmental Protection.
"Director" means the Director of the Division of Taxation in the Department of the Treasury.
"Local unit" means any county or municipality, or any agency or other instrumentality thereof, or a duly incorporated volunteer fire, ambulance, first aid, emergency, or rescue company or squad.
"Marine terminal" means any facility used for transferring petroleum or petroleum product to or from a tank ship or tank barge, including all piping.
"Petroleum or petroleum product" means oil or petroleum of any kind and in any form, including, but not limited to, oil, petroleum, gasoline, kerosene, fuel oil, oil sludge, oil refuse, oil mixed with other wastes, crude oils, and substances or additives to be utilized in the refining or blending of crude petroleum or petroleum stock in this State.
"Tank barge" means a vessel that carries petroleum or petroleum products in bulk or in commercial quantities as cargo, but that is not equipped with a means of self propulsion.
"Tank ship" means a self-propelled vessel used for the carriage of petroleum or petroleum products in bulk or in commercial quantities as cargo.
2. a. There is levied upon the owner of any petroleum or petroleum product at the time the petroleum or petroleum product is received by rail, at a marine terminal, storage or transfer terminal, or refinery, a tax to pay for the costs of training, equipment, and emergency assistance for local units to prepare for, and respond to, discharges of petroleum or petroleum products transported by rail.
b. The tax shall be $0.065 per barrel received and shall be collected by the owner or operator of the marine terminal, storage or transfer terminal, or refinery and remitted to the State Treasurer on the 20th day of the month based upon the number of barrels received during the preceding month.
c. Every person required to collect or pay the tax shall, within 30 days after the effective date of this act, register with the director on forms prescribed by the director.
3. a. Every person required to collect or pay the tax under this act shall on or before the effective date of this act, and on or before the 20th day of each month thereafter, make and file a return for the preceding month with the director. The return of an owner or operator of a marine terminal, storage or transfer terminal, or refinery shall show the number of barrels of petroleum or petroleum products received by rail during that time period and at that time shall pay the full amount due.
b. The director may permit or require returns to be made covering other periods and upon such dates as the director may specify. In addition, the director may require payments of tax liability at such intervals as the director may designate. In prescribing such other periods to be covered by the return or intervals for payment of tax liability, the director may take into account the dollar volume of tax involved as well as the need for insuring the prompt and orderly collection of the taxes imposed.
c. The form of returns shall be prescribed by the director and shall contain such information as the director may deem necessary for the proper administration of this act. The director may require amended returns to be filed within 20 days after notice and to contain the information specified in the notice.
d. If a return required by this section is not filed, or if a return when filed is incorrect or insufficient in the opinion of the director, the amount due shall be determined by the director from such information as may be available. Notice of the determination shall be given to the person required to collect the tax. The determination shall finally and irrevocably fix the amount due, unless the person on whom it is imposed, within 90 days after the giving of the notice of the determination, shall file a protest in writing as provided in R.S.54:49-18 and request a hearing, or unless the director on the director's own motion shall redetermine the same. After the hearing the director shall give notice of the determination to the person on whom the tax is imposed.
Any person who fails to file a return when due or to pay any tax when it becomes due, as herein provided, shall be subject to such penalties and interest as provided in the "State Uniform Tax Procedure Law," R.S.54:48-1 et seq. If the director determines that the failure to comply with any provision of this section was excusable under the circumstances, the director may remit that part or all of the penalty as shall be appropriate under the circumstances.
4. The director shall deposit all revenues collected pursuant to this act in the "New Jersey Oil Spill First Responders Training and Response Fund" established by section 5 of this act, and the revenues shall be dedicated for the purposes of the fund.
5. a. There is established in the Department of Environmental Protection a special, revolving fund to be known as the New Jersey Oil Spill First Responders Training and Response Fund. Monies in the fund shall be dedicated to and used only for:
(1) implementation of petroleum and petroleum product spill prevention and response programs by local unit first responders;
(2) purchase of equipment and other facilities necessary for local unit first responders to respond to, contain, and clean up petroleum and petroleum product spills;
(3) training programs for local unit petroleum and petroleum product spill response personnel;
(4) emergency assistance to local units that respond to, contain, and clean up petroleum and petroleum product spills; and
(5) research on improved spill response and prevention.
b. The New Jersey Oil Spill First Responders Training and Response Fund shall be credited with:
(1) monies deposited into the fund by the director from tax revenues collected from the tax imposed pursuant to section 1 of this act;
(2) monies as are appropriated by the Legislature; and
(3) any return on investment of monies deposited into the fund.
c. The commissioner shall use the monies in the fund to provide training, purchase equipment, and provide emergency assistance to local units to prepare for, and respond to, discharges of petroleum or petroleum products transported by rail.
6. This act shall take effect on the first day of the third month next following the date of enactment except that the director and the commissioner may take any anticipatory administrative action in advance thereof as may be necessary for the implementation of this act.
STATEMENT
This bill would impose a tax of $0.065 on petroleum and petroleum products received by rail at marine terminals, storage or transfer terminals, and refineries to fund local government emergency preparedness and response to spills. The bill would establish the "New Jersey Oil Spill First Responders Training and Response Fund" and require that revenue from the tax be deposited in the fund. Monies in the fund would be authorized to be used only for implementation of spill prevention and response programs by local unit first responders, the purchase of equipment and other facilities necessary for local units to respond to, contain, and clean up spills, training programs for local unit spill response personnel, emergency assistance to local units, and research on improved spill response and prevention.
