Exxon Corp. v. Hunt

ELR Citation: ELR 20734
No(s). s. SC 303A-81, 319A-81 TC (N.J. Tax Ct. Apr 23, 1982)

The Tax Court of New Jersey rules that §114(c) of the Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA) does not preempt the state of New Jersey from collecting a spill tax, pursuant to the New Jersey Spill Compensation and Control Act (SCCA), to finance hazardous waste...

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