ORDER
This matter having come before the Court on the grant of interlocutory applications that originally arose from cross-motions for summary judgment in the Tax Court to determine whether the hazardous waste transporter fee imposed by N.J.A.C. 7:26-4A.3(g)(1)"creates an unconstitutional burden on interstate carriers of hazardous materials, 154 N.J. 604, 713 A.2d 497 (1998); 324 N.J.Super. 1, 734 A.2d 314 (App.Div.1999); 162 N.J. 124, 741 A.2d 93 (1999);
And the Court having determined that there are controverted issues of fact concerning the actual economic impact of the fee on interstate carriers of hazardous materials;
And the Court having further determined that when ultimate constitutional issues are especially fact-sensitive the Court should await, before decision, the presentation of a well-developed record, State Farm v. State, 124 N.J. 32, 63, 590 A.2d 191 (1991); Roadway Express, Inc. v. Kingsley, 37 N.J. 136, 140, 179 A.2d 729 (1962);
And the Court having further determined that such record will better enable the Court to determine the proper role of the United States Department of Transportation under the provisions of the Hazardous Materials Transportation Uniform Safety Act of 1990, now codified in 49 U.S.C.A. § 5101 to 5127;
And good cause appearing;
*184It is OEDEEED that the matter is summarily remanded to the Tax Court for a plenary hearing on the allegedly discriminatory economic impact of the hazardous waste transporter fees; and it is further
OEDEEED that jurisdiction is otherwise retained; and it is further
OEDEEED that on the entry of the Tax Court’s opinion and order on remand, the parties shall have twenty-one days each as appellant and respondent, respectively, within which to file briefs and appendices in this Court; and it is further
OEDEEED that on the completion of briefing, the Court will determine whether further oral arguments are required.