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COMMITMENTS AND CONTINGENCIES (Details) $ in Millions |  |  |  | 3 Months Ended | 12 Months Ended |  |
--- | --- | --- | --- | --- | --- | --- | ---
Feb. 01, 2020 USD ($) | Oct. 01, 2018 USD ($) | Mar. 03, 2014 ppm | Dec. 31, 2020 USD ($) earn-outYear | Dec. 31, 2020 USD ($) ppm | Dec. 31, 2019 USD ($) | Dec. 31, 2018 USD ($) | Dec. 31, 2010 ppm | Aug. 14, 2018 | Dec. 31, 2017
Environmental Matters |  |  |  |  |  |  |  |  |  |  |
Environmental liability |  |  |  |  | $ 153.7 | $ 153.7 | $ 134.6 |  |  |  |
Environmental liabilities |  |  |  |  | $ 141.9 | $ 141.9 | 121.8 |  |  |  |
Maximum amount of sulfur allowed in heating oil (in ppm) | ppm |  |  |  | 10 |  | 80 |  |  |  |  |
Change in fair value of contingent consideration |  |  |  |  |  | $ (93.7) | $ (0.8) | $ 0.0 |  |  |
Percent of tax benefit received from increases in tax basis paid to stockholders |  |  |  |  |  | 85.00% |  |  |  |  |
Ownership Percentage of Equity Held |  |  |  |  | 100.00% | 100.00% | 100.00% | 100.00% |  | 100.00% | 100.00%
Payable to Related Parties, Tax Receivable Agreement |  |  |  |  | $ 0.0 | $ 0.0 | $ 373.5 |  |  |  |
PBF Energy [Member] | Class A Common Stock [Member] |  |  |  |  |  |  |  |  |  |  |
Environmental Matters |  |  |  |  |  |  |  |  |  |  |
Ownership Percentage of Equity Held |  |  |  |  | 99.20% | 99.20% | 99.00% |  |  |  |
Environmental Issue [Member] | Torrance Refinery [Member] |  |  |  |  |  |  |  |  |  |  |
Environmental Matters |  |  |  |  |  |  |  |  |  |  |
Environmental liability |  |  |  |  | $ 113.7 | $ 113.7 | $ 121.3 |  |  |  |
Expected future payments |  |  |  |  | 52.7 | $ 52.7 |  |  |  |  |
Executive [Member] | Minimum [Member] |  |  |  |  |  |  |  |  |  |  |
Employee Agreements |  |  |  |  |  |  |  |  |  |  |
Potential lump sum payment as a multiple of base salary |  |  |  |  |  | 1.50 |  |  |  |  |
Executive [Member] | Maximum [Member] |  |  |  |  |  |  |  |  |  |  |
Employee Agreements |  |  |  |  |  |  |  |  |  |  |
Potential lump sum payment as a multiple of base salary |  |  |  |  |  | 2.99 |  |  |  |  |
New York [Member] | Environmental Issue [Member] |  |  |  |  |  |  |  |  |  |  |
Environmental Matters |  |  |  |  |  |  |  |  |  |  |
Maximum amount of sulfur allowed in heating oil (in ppm) | ppm |  |  |  |  |  |  |  |  | 15 |  |
Northeastern States [Member] | Environmental Issue [Member] |  |  |  |  |  |  |  |  |  |  |
Environmental Matters |  |  |  |  |  |  |  |  |  |  |
Maximum amount of sulfur allowed in heating oil (in ppm) | ppm |  |  |  |  |  |  |  |  | 15 |  |
East Coast Storage Assets Acquisition [Member] |  |  |  |  |  |  |  |  |  |  |
Environmental Matters |  |  |  |  |  |  |  |  |  |  |
Term of Agreement |  |  | 3 years |  |  |  |  |  |  |  |
Business Combination, Contingent Consideration, Liability |  |  | $ 21.1 |  | $ 12.1 | $ 12.1 | $ 26.1 |  |  |  |
Change in fair value of contingent consideration |  |  |  |  |  | 16.4 |  |  |  |  |
Business Combination, Contingent Consideration Arrangements, Contract Termination, Elimination Of Earn-Out Period One | earn-outYear |  |  |  |  | 2 |  |  |  |  |  |
Business Combination, Contingent Consideration Arrangements, Contract Termination, Elimination Of Earn-Out Period Two | earn-outYear |  |  |  |  | 3 |  |  |  |  |  |
Martinez Acquistion [Member] |  |  |  |  |  |  |  |  |  |  |
Environmental Matters |  |  |  |  |  |  |  |  |  |  |
Term of Agreement |  | 4 years |  |  |  |  |  |  |  |  |
Business Combination, Contingent Consideration, Initial Estimate | [1] | $ 77.3 |  |  |  |  |  |  |  |  |
Business Combination, Contingent Consideration, Liability |  |  |  |  | $ 0.0 | $ 0.0 |  |  |  |  |
[1] | The Martinez Acquisition includes an obligation for the Company to make post-closing earn-out payments to the Seller based on certain earnings thresholds of the Martinez refinery (as set forth in the Sale and Purchase Agreement), for a period of up to four years following the acquisition closing date (the “Martinez Contingent Consideration”). The Company recorded the Martinez Contingent Consideration based on its estimated fair value of $77.3 million at the acquisition date, which was recorded within “Other long-term liabilities” within the Consolidated Balance Sheets.

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