Form SCC-5 "Spill Compensation and Control Tax" - New Jersey

What Is Form SCC-5?

This is a legal form that was released by the New Jersey Department of the Treasury - a government authority operating within New Jersey. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on November 1, 2018;
  • The latest edition provided by the New Jersey Department of the Treasury;
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Download Form SCC-5 "Spill Compensation and Control Tax" - New Jersey

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State of New Jersey
SCC-5
Division of Taxation
N.J.S.A.
11-19
2020
Spill Compensation and Control Tax
58:10-23.11h
This return must be filed by the 20th day of the month following the close of the tax period.
For the Tax Period:
Federal ID #
From
(See Instr.)
Taxpayer Name
To
Check here if a Reconciliation Form (SCC-8)
Street Address
is attached.
Check here if a Reconciliation Form (SCC-8)
City
State
ZIP Code
has already been filed for the current year.
(C)
(A)
(B)
Precious Metals, Elemental
Petroleum and Petroleum
Other Hazardous
Phosphorus, Elemental Antimony
Products
Substances
or Antimony Trioxide
Tax Calculation
(A) – 1
(A) – 2
(B) – 1
(B) – 2
(C) – 1
(C) – 2
Liquid
Non-Liquid
Liquid
Non-Liquid
Liquid
Non-Liquid
(Gallons)
(Pounds)
(Gallons)
(Pounds)
(Gallons)
(Pounds)
1. Total Quantity of Hazardous
Substances Transferred to You
2. Hazardous Substances Received in a
Nontaxable Manner (See instruction)
3. Taxable Hazardous Substance
Transfers (Line 1 minus line 2)
4. Hazardous Substances Received
on Which Tax Previously Paid (See
instruction)
5. Hazardous Substance Transfers
Subject to Tax (Line 3 minus line 4)
6. Conversion to Barrels (See instruction)
7. Barrels of Hazardous Substances Subject to Tax
8. Fair Market Value of Barrels Subject to Tax (See
instruction)
$0.023
1.53% of fair
$0.023
9. Tax Rate
per barrel
market value
per barrel
10. Tax Due (Multiply line 7 by line 9 for columns A and C.
Multiply line 8 by line 9 for column B.)
11. Credit from Part II of Reconciliation Form SCC-8, line 9
(Enter in the proper column)
12. Amount of Tax Due (Line 10 minus line 11)
13. Total Tax Due (Line 12A plus line 12B plus line 12C)
14. Credit from Part I, line 7 of the Reconciliation Form SCC-8
15. Balance of Tax Due (Line 13 minus line 14)
(If line 14 is greater than line 13, enter zero here. Do not complete lines 16 and 17.)
16. Penalty
Interest
(See Instruction) .......................... TOTAL
17. Total Balance Due (Line 15 plus line 16) ..................................................................................................
Under penalty of perjury, I declare that this is a true, complete, and correct return.
Pay amount on line 17 in full.
Write federal identification number on
Signature of Duly Authorized Officer of Taxpayer
Title
Date
check and make payment to:
State of New Jersey
NJ Division of Revenue
Tax Preparer’s Signature
Preparer’s I.D. Number
Date
and Enterprise Services
PO Box 265
Trenton, NJ 08646-0265
Name of Tax Preparer’s Employer
Employer’s I.D. Number
Date
Read instructions carefully before completing return
State of New Jersey
SCC-5
Division of Taxation
N.J.S.A.
11-19
2020
Spill Compensation and Control Tax
58:10-23.11h
This return must be filed by the 20th day of the month following the close of the tax period.
For the Tax Period:
Federal ID #
From
(See Instr.)
Taxpayer Name
To
Check here if a Reconciliation Form (SCC-8)
Street Address
is attached.
Check here if a Reconciliation Form (SCC-8)
City
State
ZIP Code
has already been filed for the current year.
(C)
(A)
(B)
Precious Metals, Elemental
Petroleum and Petroleum
Other Hazardous
Phosphorus, Elemental Antimony
Products
Substances
or Antimony Trioxide
Tax Calculation
(A) – 1
(A) – 2
(B) – 1
(B) – 2
(C) – 1
(C) – 2
Liquid
Non-Liquid
Liquid
Non-Liquid
Liquid
Non-Liquid
(Gallons)
(Pounds)
(Gallons)
(Pounds)
(Gallons)
(Pounds)
1. Total Quantity of Hazardous
Substances Transferred to You
2. Hazardous Substances Received in a
Nontaxable Manner (See instruction)
3. Taxable Hazardous Substance
Transfers (Line 1 minus line 2)
4. Hazardous Substances Received
on Which Tax Previously Paid (See
instruction)
5. Hazardous Substance Transfers
Subject to Tax (Line 3 minus line 4)
6. Conversion to Barrels (See instruction)
7. Barrels of Hazardous Substances Subject to Tax
8. Fair Market Value of Barrels Subject to Tax (See
instruction)
$0.023
1.53% of fair
$0.023
9. Tax Rate
per barrel
market value
per barrel
10. Tax Due (Multiply line 7 by line 9 for columns A and C.
Multiply line 8 by line 9 for column B.)
11. Credit from Part II of Reconciliation Form SCC-8, line 9
(Enter in the proper column)
12. Amount of Tax Due (Line 10 minus line 11)
13. Total Tax Due (Line 12A plus line 12B plus line 12C)
14. Credit from Part I, line 7 of the Reconciliation Form SCC-8
15. Balance of Tax Due (Line 13 minus line 14)
(If line 14 is greater than line 13, enter zero here. Do not complete lines 16 and 17.)
16. Penalty
Interest
(See Instruction) .......................... TOTAL
17. Total Balance Due (Line 15 plus line 16) ..................................................................................................
Under penalty of perjury, I declare that this is a true, complete, and correct return.
Pay amount on line 17 in full.
Write federal identification number on
Signature of Duly Authorized Officer of Taxpayer
Title
Date
check and make payment to:
State of New Jersey
NJ Division of Revenue
Tax Preparer’s Signature
Preparer’s I.D. Number
Date
and Enterprise Services
PO Box 265
Trenton, NJ 08646-0265
Name of Tax Preparer’s Employer
Employer’s I.D. Number
Date
Read instructions carefully before completing return
State of New Jersey
SCC-5A
Division of Taxation
Spill Compensation and Control Tax
N.J.S.A. 58:10-23.11h
Tax Return Instructions
General Information
A. Due Date – The SCC-5 return must be filed by the 20th day of
H. Transfer Defined – “Transfer” means onloading or offloading
the month following the close of the tax period.
between major facilities and vessels or vessels and major facil-
ities, and from vessel to vessel or major facility to major facility,
B. Tax Period Defined – Tax period means that period commenc-
but not including fueling or refueling operations. In the case of
ing with the first day of the calendar month and ending with the
non-petroleum hazardous substances, “transfer” also includes
last day of said month.
any onloading of or offloading from a major facility.
C. Filing – An SCC-5 tax return must be filed on a monthly basis by
I. Secondary Transfers – Form SCC-2 – The Act provides that
all registered operators of major facilities regardless of whether
“the same barrel, including any products derived therefrom, sub-
tax liability has been incurred for a given month. A late filing
ject to multiple transfers from or between major facilities shall
penalty may be imposed on registrants who fail to file timely
be taxed only once at the point of the first transfer.” Each sub-
returns. Registrants no longer subject to the tax are required to
sequent transfer is regarded as a secondary transfer and as
submit a written request for termination of their registration prior
such, is exempt from further taxation. Secondary transferees,
to ceasing return filing.
however, bear the burden of proof that transfers received were
previously subjected to the tax. The only acceptable documen-
D. Form SCC-8 – Reconciliation form only to be used by those
tation of a secondary transfer is a valid Secondary Transfer Cer-
taxpayers who qualify under one of the “cap” provisions pro-
tificate (Form SCC-2).
vided for in Section b. of N.J.S.A. 58:10-23.11h. This form must
be filed along with the tax return on which the limitation is met.
J. Hazardous Substances – “Hazardous Substances” means such
Refer to the note on page 4 for additional information.
elements and compounds, including petroleum products as de-
fined in N.J.S.A. 58:10-23.11b. Effective October 7, 1996, metals
E. Taxpayers – All owners and operators of major facilities includ-
in either their pure elemental form or alloyed, in solid pieces with
ing pipelines and vessels who are transferees are considered to
at least one dimensional measurement equal to or exceeding
be taxpayers for purposes of the Spill Compensation and Con-
100 micrometers (0.004 inches) or chemically bonded to an inert
trol Tax. If a major facility operates as a public storage terminal,
substrate shall not be considered hazardous substances. Also,
then the owner of the hazardous substance transferred to such
hazardous substances determined by the Department of Envi-
terminal is considered to be the transferee and taxpayer for the
ronmental Protection not to be subject to regulation under the Act
purposes of the tax.
shall not be subject to taxation. The list of hazardous substances
may be obtained by writing to: New Jersey Division of Taxation,
F. Major Facility Defined – “Major Facility” includes but is not
Audit Services Branch, PO Box 189, Trenton, NJ 08695-0189 or
limited to any refinery, storage or transfer terminal, pipeline,
online at: state.nj.us/treasury/taxation/prntspil.shtml.
deep water port, vessel, drilling platform or any appurtenance
related to any of the preceding that is primarily used or intended
K. Petroleum and Petroleum Products Defined – “Petroleum”
to be used to refine, produce, store, handle, transfer, process
or “Petroleum products” means oil or petroleum of any kind and
or transport hazardous substances or petroleum products.
in any form, including, but not limited to, oil, petroleum, gaso-
Facilities with total combined aboveground or buried storage
line, kerosene, fuel oil, oil sludge, oil refuse, oil mixed with other
capacity, primarily used or intended to be used, for storage of
wastes, crude oils, and substances or additives to be utilized in
petroleum or petroleum products of more than 200,000 gallons,
the refining or blending of crude petroleum or petroleum stock
or the non-fluid equivalent thereof, are major facilities. Facilities
in this State; however, any compound designated by specific
storing non-petroleum hazardous substances are considered to
chemical name on the list of hazardous substances shall not be
be major facilities if their storage capacity is over 20,000 gallons,
considered petroleum or a petroleum product for the purposes
or the non-fluid equivalent thereof. When a facility meeting such
of this act, unless such compound is to be utilized in the refining
standards is located within the confines of a larger premises,
or blending of crude petroleum or petroleum stock in this State.
the terms “use” and “intended use” refer to the facility itself and
not the character of the entire complex. Storage capacity means
L. Precious Metals Defined – Precious metals include gold, silver,
only that capacity which is dedicated to, used for or intended to
osmium, platinum, palladium, iridium, rhodium, ruthenium and
be used for storage of hazardous substances of all kinds. Where
copper.
appropriate to the nature of the facility, storage capacity may
be determined by the intended or actual use of open land or
M. Electronic Funds Transfers – The Division of Revenue and
unenclosed space as well as by the capacities of tanks or other
Enterprise Services has established procedures to allow the
enclosed storage spaces.
remittance of tax payments through Electronic Funds Transfer
(EFT). Taxpayers with a prior year’s liability of $10,000 or more
G. Public Storage Terminal – A public storage terminal means a
in any one tax are required to remit all tax payments using EFT.
public or privately owned major facility which is engaged in the
If you have any questions concerning the EFT program, call
business of providing storage space to the general public and for
609-292-9292, Option #6 or write to N.J. Division of Revenue
the exclusive storage of hazardous substances owned by others.
and Enterprise Services, EFT Section, PO Box 191, Trenton,
When a hazardous substance is transferred to a major facility
NJ 08646- 0191.
which qualifies as a public storage terminal on or after January
18, 1979, the owner of The hazardous substance is considered
the transferee and the taxpayer for purposes of the tax.
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Specific Instructions
The line numbers below refer to the corresponding lines on 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 (Col-
umn (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 that 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, rail-
road 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.
(C) All vessel to vessel transfers.
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 in-
stances, the owner of the hazardous substance (or his or her 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 follow-
ing 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 an-
timony or antimony trioxide.
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Line 2 – Hazardous Substances Received in a Nontaxable 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.
Line 3 – Taxable Hazardous Substance Transfers –
Line 1 minus line 2.
Line 4 – Hazardous Substances Received on Which Tax Previously Paid –
Enter the total quantity of previously taxed hazardous substances, as documented by Secondary Transfer
Certificates, on line 4. Both the transferee and transferor of previously taxed petroleum or any other hazardous
substance must retain a copy or duplicate of all Secondary Transfer Certificates (Form SCC-2) unless a single
certificate has been used to cover multiple transfers to the same transferee of the same general type of product.
Taxpayers must comply with all instructions and regulations pertaining to the use of Secondary Transfer
Certificates.
Line 5 – Hazardous Substance Transfers Subject to Tax –
Line 3 minus line 4.
Line 6 – Conversion to Barrels –
All transfers subject to tax must be measured in barrels.
Liquids – A barrel is 42 United States gallons. Liquid barrels are to be measured at 60 degrees Fahrenheit.
Divide all liquid gallons of Hazardous Substance Transfers Subject to Tax (line 5) by 42.
Solids – The solid equivalent of one barrel of fluid at 60 degrees Fahrenheit is 350.79 pounds. Divide
all non-liquid pounds of Hazardous Substance Transfers Subject to Tax (line 5) net of packaging and
containers by 350.79.
Gases – Gases measured in cubic feet at 60 degrees Fahrenheit are to be converted from volume to
the equivalent weight of one barrel of liquid. The taxpayer must determine and indicate the measure of
conversion employed on the tax return form. N.J.A.C. 7:1E-1.7(b), effective October 7, 1996, states that
any flammable or inert gas on the List of Hazardous Substances designated by an asterisk shall not be
considered a hazardous substance.
Line 7 – Barrels of Hazardous Substances Subject to Tax –
Add line 6 Column (A)-1 to line 6 Column (A)-2 for barrels of petroleum and petroleum products subject to tax.
Add line 6 Column (B)-1 to line 6 Column (B)-2 for barrels of other hazardous substances subject to tax.
Add line 6 Column (C)-1 to line 6 Column (C)-2 for barrels of hazardous substances which are or contain
precious metals, elemental phosphorus, elemental antimony or antimony trioxide, subject to tax.
Line 8 – Fair Market Value of Barrels Subject to Tax –
Applicable only to Column (B) Other Hazardous Substances. Fair Market Value of Barrels Subject to Tax is the
total of all invoice prices, including transportation charges, of all non-petroleum hazardous substance transfers
for the tax period that are subject to tax. Where no invoice price is so fixed, fair market value is the market price
as of the nearest day to the transfer paid for similar non-petroleum hazardous substances.
Line 9 – Tax Rate per Barrel –
Petroleum and Petroleum Products (Column A) – The tax rate is currently set at $0.023 for each taxable barrel
transferred.
Other Hazardous Substances (Column B) – The tax shall be 1.53% of the fair market value of the product.
Precious Metals, Elemental Phosphorus, Elemental Antimony or Antimony Trioxide (Column C) – The tax rate is
currently set at $0.023 for each taxable barrel of the Hazardous Substance transferred.
Note: Under certain circumstances provided for by the statute, the tax rate for petroleum and petroleum
products may be raised at the discretion of the Administrator of the New Jersey Spill Compensation
Fund.
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Line 10 – Tax Due –
Petroleum and Petroleum Products (Column A) - Multiply line 7 by line 9. Enter amount on line 10(A).
Other Hazardous Substance (Column B) - Multiply line 8 by line 9. Enter amount on line 10(B).
Precious Metals, Elemental Phosphorus, Elemental Antimony or Antimony Trioxide (Column C) – Multiply line 7
by line 9. Enter amount on line 10(C). Note: ONLY that portion of the precious metal substance that is listed as
hazardous is subject to tax.
Line 11 – Credit from Part II of Reconciliation Form SCC-8 –
Enter the amount from Part II, line 9 of Form SCC-8 in Column A, B or C, whichever is applicable.
Line 12 – Amount of Tax Due –
Subtract line 11 from line 10 in each column.
Line 13 – Total Amount of Tax Due –
Add line 12 Column A, line 12 Column B, and line 12 Column C. Enter Total Amount of Tax Due on line 13.
Line 14 – Credit from Part I of Reconciliation Form SCC-8 –
Enter the amount from Part I, line 7 of Form SCC-8 in Column C.
Line 15 – Balance of Tax Due –
Subtract line 14 from line 13. If line 14 is greater than line 13, enter zero on line 15.
Line 16 – Penalty and Interest Due –
Calculation of penalty and interest is as follows:
Late Payment Penalty – 5% of the tax amount received after the due date may be imposed.
Late Filing Penalty – 5% per month or fraction thereof on the amount of underpayment not to exceed 25%
of that underpayment, except if no return has been filed within 30 days of the date on which the first notice
of delinquency in filing the return was sent, the penalty shall accrue at 5% per month or fraction thereof
of the total tax liability not to exceed 25% of such tax liability. Also, a penalty of $100 for each month the
return is delinquent may be imposed.
Interest – The annual interest rate is 3% above the average predominant prime rate. Interest is imposed
each month or fraction thereof on the unpaid balance of tax from the original due date to the date of
payment. At the end of each calendar year, any tax, penalties and interest remaining due will become part
of the balance on which interest will be charged.
Note: The average predominant prime rate is the rate as determined by the Board of Governors of the
Federal Reserve System, quoted by commercial banks to large businesses on December 1st
of the calendar year immediately preceding the calendar year in which payment was due or as
redetermined by the Director in accordance with N.J.S.A. 54:48-2.
Line 17 – Total Balance Due –
Line 15 plus line 16.
Signature –
This return must be signed by an officer of the taxpayer authorized to act to the effect that the state-
ments contained therein are true. Tax preparers who fail to sign the return and provide their assigned
tax identification number shall be liable for a $25 penalty for each such failure. If the tax preparer is not
self-employed, the name of the tax preparer’s employer and the employer’s tax identification number
should also be provided.
NOTE: Any owner or operator of a major facility that was subject to the Spill Compensation and Control Tax in 1986 and
made tax payments in 1986, and certain of their successors in interest to such major facilities, should request
a copy of the “Spill Tax Cap Guidelines” to determine if, and to what extent, the cap on annual tax payments
provided for under N.J.S.A. 58:10-23.11h.b.(1)(a) of the Spill Compensation and Control Act applies to them.
Inquiries may be directed in writing to the NJ Division of Taxation, Excise Tax Branch, PO Box 189, Trenton, NJ
08695-0189. Many State tax forms and publications are now available online. Access the Division’s home page from your
computer at: njtaxation.org.
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