v2.4.0.8

INCOME TAXES (Details) (USD $) In Thousands, unless otherwise specified | 3 Months Ended | 9 Months Ended |  |  |  |  |  |
--- | --- | --- | --- | --- | --- | --- | --- | ---
Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2013 | Sep. 30, 2012 | Jun. 12, 2013 | Dec. 31, 2012 | Sep. 30, 2013 PBF Energy [Member] Class A Common Stock [Member] | Jun. 12, 2013 PBF Energy [Member] Class A Common Stock [Member] | Dec. 31, 2012 PBF Energy [Member] Class A Common Stock [Member] | Dec. 18, 2012 PBF Energy [Member] Class A Common Stock [Member]
Percentage of ownership in PBF LLC | 100.00% | [1] |  | 100.00% | [1] |  | 100.00% | [1] | 100.00% | [1] | 40.90% | 41.00% | 24.40% | 24.40%
Current tax benefit | $ (1,744) |  |  | $ 0 |  |  |  |  |  |  |  |  |  |
Deferred tax benefit | (17,567) |  |  | (898) |  | 0 |  |  |  |  |  |  |  |
Total tax benefit | (19,311) |  | 0 | (898) |  | 0 |  |  |  |  |  |  |  |
Provision at Federal statutory rate, amount | (13,693) |  |  | 2,620 |  |  |  |  |  |  |  |  |  |
State income taxes (ned federal income tax), amount | (1,917) |  |  | 367 |  |  |  |  |  |  |  |  |  |
Non deductible/nontaxable items, amount | 2,377 |  |  | 2,438 |  |  |  |  |  |  |  |  |  |
Adjustment to deferred tax assets and liabilities for change in tax rates due to business mix, amount | (4,983) |  |  | (4,983) |  |  |  |  |  |  |  |  |  |
Other, amount | $ (1,095) |  |  | $ (1,340) |  |  |  |  |  |  |  |  |  |
Provision at Federal statutory rate, as a percent | 35.00% |  |  | 35.00% |  |  |  |  |  |  |  |  |  |
State income taxes (net federal income tax), as a percent | 4.90% |  |  | 4.90% |  |  |  |  |  |  |  |  |  |
Non deductible/nontaxable items, as a percent | (6.08%) |  |  | 32.57% |  |  |  |  |  |  |  |  |  |
Adjustment to deferred tax assets and liabilities for change in tax rates due to business mix, as a percent | 12.70% |  |  | (66.60%) |  |  |  |  |  |  |  |  |  |
Other, as a percent | 2.80% |  |  | (17.90%) |  |  |  |  |  |  |  |  |  |
Effective tax rate | 49.30% |  |  | (12.00%) |  |  |  |  |  |  |  |  |  |
[1] | Assumes all of the holders of PBF LLC Series A Units exchange their PBF LLC Series A Units for shares of PBF Energy’s Class A common stock on a one-for-one basis.

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