SUBSEQUENT EVENTS	6 Months Ended
Jun. 30, 2013
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Termination of Product Offtake Agreements As of July 1, 2013, the Company terminated the product offtake agreements with MSCG for Paulsboro Refining Company LLC ("Paulsboro Refining ") and Delaware City Refining. The Company entered into two separate inventory intermediation agreements (“Intermediation Agreements”) with J. Aron & Company ("J. Aron") on June 26, 2013 which commenced upon the termination of the product offtake agreements with MSCG. Pursuant to the Intermediation Agreements, J. Aron purchases and holds title to all of the intermediate and finished products (the "Products") produced by the Delaware City and Paulsboro refineries and delivered into the Company's tanks at the refineries. Furthermore, J. Aron agrees to sell the Products back to the Company as the Products are discharged out of the refineries' tanks. J. Aron has the right to store the Products purchased in the Company's tanks under the Intermediation Agreements and will retain these storage rights for the term of the agreements. Inventory held outside the refineries may be owned by PBF Holding or by J. Aron under the Intermediation Agreements. The Company will market and sell the Products independently to third parties. Dividend Declared On July 30, 2013, the Company's Board of Directors declared a dividend of $0.30 per share on outstanding Class A common stock. The dividend is payable on August 21, 2013 to Class A common stockholders of record at the close of business on August 12, 2013. Related Party On July 1, 2013, the Company renewed a consulting service agreement with Fuel Strategies International, Inc., the principal of which is the brother of the Executive Chairman of the Board of Directors of the Company, to provide consulting services relating to petroleum coke and commercial operations. Compensation for the services performed will be $40 per month and may include incentive payments at the Company's sole discretion. The consulting service agreement expires on June 1, 2014, subject to certain early termination rights.

SUBSEQUENT EVENTS

Termination of Product Offtake Agreements

As of July 1, 2013, the Company terminated the product offtake agreements with MSCG for Paulsboro Refining Company LLC ("Paulsboro Refining ") and Delaware City Refining. The Company entered into two separate inventory intermediation agreements (“Intermediation Agreements”) with J. Aron & Company ("J. Aron") on June 26, 2013 which commenced upon the termination of the product offtake agreements with MSCG.

Pursuant to the Intermediation Agreements, J. Aron purchases and holds title to all of the intermediate and finished products (the "Products") produced by the Delaware City and Paulsboro refineries and delivered into the Company's tanks at the refineries. Furthermore, J. Aron agrees to sell the Products back to the Company as the Products are discharged out of the refineries' tanks. J. Aron has the right to store the Products purchased in the Company's tanks under the Intermediation Agreements and will retain these storage rights for the term of the agreements. Inventory held outside the refineries may be owned by PBF Holding or by J. Aron under the Intermediation Agreements. The Company will market and sell the Products independently to third parties.

Dividend Declared

On July 30, 2013, the Company's Board of Directors declared a dividend of $0.30 per share on outstanding Class A common stock. The dividend is payable on August 21, 2013 to Class A common stockholders of record at the close of business on August 12, 2013.

Related Party

On July 1, 2013, the Company renewed a consulting service agreement with Fuel Strategies International, Inc., the principal of which is the brother of the Executive Chairman of the Board of Directors of the Company, to provide consulting services relating to petroleum coke and commercial operations. Compensation for the services performed will be $40 per month and may include incentive payments at the Company's sole discretion. The consulting service agreement expires on June 1, 2014, subject to certain early termination rights.