New Jersey § 13:1e-104

§ 13:1e-104.

a. There is levied upon the owner or operator of every sanitary landfill facility

a tax to insure the proper closure thereof and to provide funds to compensate for

any damages resulting from the operations or closure of the facility. The tax shall be levied on all solid waste accepted for disposal, at the rate of

$0.15 per cubic yard of solids and $0.002 per gallon of liquids. In the event that any solid waste is measured, upon acceptance for disposal, by

other than cubic yards or gallons, the tax shall be levied on the equivalents thereof

as shall be determined by the director. b. (1) Every owner or operator of a sanitary landfill facility shall, on or before

the 20th day of the month following the close of each tax period, render a return

under oath to the director on such form as may be prescribed by the director indicating

the number of cubic yards of solid waste and gallons of liquid waste accepted for

disposal and at said time the owner or operator shall pay the full amount of tax due. (2) Every owner or operator of a sanitary landfill which accepts solid or liquid waste

for disposal and which is subject to the tax under subsection a. of this section shall,

within 20 days after the first acceptance of this waste, register with the director

on forms prescribed by him. c. If a return required by this act is not filed, or if a return when filed is incorrect

or insufficient in the opinion of the director, the amount of tax due shall be determined

by the director from such information as may be available. Notice of such determination shall be given to the taxpayer liable for the payment

of the tax. Such determination shall finally and irrevocably fix the tax unless the person against

whom it is assessed, within 30 days after receiving notice of such determination,

shall apply to the director for a hearing, or unless the director on his own motion

shall redetermine the same. After such hearing the director shall give notice of his determination to the person

to whom the tax is assessed. d. Any taxpayer who shall fail to file his return when due or to pay any tax when

the same becomes due, as herein provided, shall be subject to such penalties and interest

as provided in the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq. If the Division of Taxation determines that the failure to comply with any provision

of this section was excusable under the circumstances, it may remit such part or all

of the penalty as shall be appropriate under such circumstances. e. (1) (Deleted by amendment, P.L.1987, c. 76). (2) (Deleted by amendment, P.L.1987, c. 76). f. In addition to the other powers granted to the director in this section, he is

hereby authorized and empowered: (1) To delegate to any officer or employee of his division such of his powers and

duties as he may deem necessary to carry out efficiently the provisions of this section,

and the person or persons to whom such power has been delegated shall possess and

may exercise all of said powers and perform all of the duties delegated by the director; (2) To prescribe and distribute all necessary forms for the implementation of this

section. g. The tax imposed by this section shall be governed in all respects by the provisions

of the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq. , except only to the extent that a specific provision of this section may be in conflict

therewith.