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Exxon Corp. v. Hunt

ELR Citation: 11 ELR 20886
Nos. No. 71-1458-M, (D.N.J., 07/27/1981)

The district court dismisses on jurisdictional grounds plaintiffs' request for a determination that §114(c) of the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (CERCLA) prohibits the state of New Jersey from collecting revenues pursuant to its Spill Compensation and Control Act. Although §113(b) of CERCLA provides for exclusive federal court jurisdiction over suits arising under it, 28 U.S.C. §1341 precludes district courts from enjoining the assessment or collection of state taxes where a plain, speedy, and efficient remedy may be had in the courts of the state. The court deems the latter more specific statute to control over the more general CERCLA provision and finds that the New Jersey Tax Court does provide a plain, speedy, nd efficient remedy.

[The arguments in this case are summarized at ELR PEND. LIT. 65695 and 65709 — Ed.]

Counsel for Plaintiffs
John J. Carlin Jr.
Farrell, Curtis, Carlin & Davidson
43 Maple Ave., Morristown NJ 07960
(201) 267-8130

Counsel for Defendants
Eugene J. Sullivan, Deputy Attorney General; James R. Zazzali, Attorney General
36 W. State St., Trenton NJ 08625
(609) 292-4353