New Jersey § 13:1e-116

§ 13:1e-116.

a. The provisions of any other law, or rule or regulation adopted pursuant thereto,

to the contrary notwithstanding, any developer that enters into a redevelopment agreement

pursuant to section 3 of P.L.1996, c. 124 ( C. 13:1E-116.3 ), may be eligible for reimbursement of 75% of the costs of the closure and remediation

of the municipal solid waste landfill pursuant to the provisions of this section upon

the commencement of a business operation within a redevelopment project, the sales

receipts of which are subject to the tax imposed under the “Sales and Use Tax Act,”

P.L.1966, c. 30 ( C. 54:32B-1 et seq. ). b. To be eligible for reimbursement of 75% of the costs of closure and remediation,

a developer shall submit an application, in writing, to the director for review and

certification of the reimbursement. The director shall review the request for the reimbursement upon receipt of an application

therefor, and shall approve or deny the application for certification on a timely

basis. The director shall certify a developer to be eligible for the reimbursement if the

director shall find that: (1) a place of business is located in the area subject to the redevelopment agreement

for the purpose of making retail sales; (2) non-exempt items are regularly exhibited and offered for retail sale at that location; (3) the place of business is not utilized primarily for the purpose of catalogue or

mail order sales; and (4) the developer has entered into a memorandum of agreement with the Commissioner

of Environmental Protection for the environmentally sound and proper closure and remediation

of the municipal solid waste landfill located on the site of the redevelopment project

pursuant to section 5 of P.L.1996, c. 124 ( C. 13:1E-116.5 ) and is in compliance with the memorandum of agreement. c. When filing an application for certification for a reimbursement pursuant to this

section, the developer shall submit to the director a certification of the total closure

and remediation costs incurred by the developer for the closure and remediation of

the municipal solid waste landfill located at the site of the redevelopment project

as provided in the redevelopment agreement.