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This version of the form is not currently in use and is provided for reference only. Download this version of
Form SCC-5
for the current year.
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.
FAQ
Q: What is the SCC-5 Spill Compensation and Control Tax?
A: The SCC-5 Spill Compensation and Control Tax is a tax imposed by the state of New Jersey on certain hazardous substances.
Q: Why is the SCC-5 Spill Compensation and Control Tax imposed?
A: The tax is imposed to fund the cleanup and remediation of hazardous substance spills in New Jersey.
Q: Who is required to pay the SCC-5 Spill Compensation and Control Tax?
A: Owners, operators, and transporters of taxable hazardous substances are required to pay the tax.
Q: What are taxable hazardous substances?
A: Taxable hazardous substances include petroleum products, hazardous wastes, and certain chemicals.
Q: How is the SCC-5 Spill Compensation and Control Tax calculated?
A: The tax is calculated based on the volume or weight of the taxable hazardous substance and the tax rate set by the state.
Q: When is the SCC-5 Spill Compensation and Control Tax due?
A: The tax is due annually and the due date is typically March 1st.
Q: Are there any exemptions to the SCC-5 Spill Compensation and Control Tax?
A: Yes, certain exemptions exist for specific types of facilities or activities, such as government entities or farmers using fuel in agricultural operations.
Q: What happens if I fail to pay the SCC-5 Spill Compensation and Control Tax?
A: Failure to pay the tax may result in penalties, interest, and enforcement actions by the state of New Jersey.
Form Details:
- Released on November 1, 2017;
- The latest edition provided by the New Jersey Department of the Treasury;
- Easy to use and ready to print;
- Quick to customize;
- Compatible with most PDF-viewing applications;
- Fill out the form in our online filing application.
Download a fillable version of Form SCC-5 by clicking the link below or browse more documents and templates provided by the New Jersey Department of the Treasury.
Download Form SCC-5 Spill Compensation and Control Tax - New Jersey
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