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16 HM Bay, Inc. v. Dir., Div. of Taxation -- rank: 799

... under the New Jersey Corporation Business Tax Act of 1945, N.J.S.A. 54:10A-1 to -41 (“CBT Act”), for tax years 2013 through ...

docket:	012545-21
court:	NJ Superior Court Appellate Division
decided:	2023-12-18
status:	Unpublished
citation:
Document Size:	70518

17 LENOX INCORPORATED, a New Jersey corporation, Plaintiff v. OPINION DIRECTOR, DIVISION OF TAXATION, -- rank: 790

... A. 54:10A-13, a provision of the CBT Act, N.J.S.A. 54:10A-1 to -40, a taxpayer had certain reporting obligations in the ...

docket:	07049-98
court:
decided:	2001-04-20
status:
citation:	19 N.J. Tax 437
Document Size:	74464

18 Whirlpool Properties, Inc. v. Director, Division of Taxation -- rank: 790

... taxpayer’s New Jersey Corporate Business Tax (CBT) liability. See N.J.S.A. 54:10A-1 to -41. Although the Rule has since been repealed, see ...

docket:	a-25-10
court:	superior court trial
decided:	2011-07-28
status:
citation:
Document Size:	122535

19 OF In the New Jersey Tax Court Reports HOME IMPRESSIONS, INC., DIRECTOR, DIVISION OF TAXATION -- rank: 787

... was subject to the New Jersey Corporation Business Tax Act, N.J.S.A. 54:10A-1 to –40, (hereinafter “the Act”) and was required ...

docket:	00099-03
court:
decided:	2004-06-07
status:
citation:	21 N.J. Tax 448
Document Size:	61349

20 Richard's Auto City, Inc. v. Dir, Div of Taxation -- rank: 782

... that the New Jersey Corporation Business Tax Act (CBT act), N.J.S.A. 54:10A-1 to -40, specifically, §4(k)(6), permits the loss ...

docket:	02933-90
court:
decided:	1992-11-25
status:
citation:	12 N.J. Tax 619
Document Size:	110326

21 ACCUZIP, INC. v. DIRECTOR -- rank: 777

... hereinafter “CBT”), pursuant to the Corporation Business Tax Act N.J.S.A. 54:10A-1 to -41 (hereinafter “the Act”), as a result of ...

docket:	05744-03
court:
decided:	2009-08-13
status:
citation:
Document Size:	97831

22 YILMAZ, INC., v. DIRECTOR, DIVISION OF TAXATION -- rank: 775

... S.A. 54:32B-1 to -29, corporation business tax, N.J.S.A. 54:10A-1 to -41, and gross income tax (withholding), N.J.S ...

docket:	00240-03
court:
decided:	2005-04-01
status:
citation:	22 N.J. Tax 204
Document Size:	97667

23 CLOROX PRODUCTS MANUFACTURING COMPANY v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 767

... 10 the Director relied on the Corporation Business Tax Act ( N.J.S.A. 54:10A-1 to -41 (hereinafter the “Act”), specifically N.J.S ... 4(k)(2)(F)(i) (emphasis added). The annotations to N.J.S.A. 54:10A-1 includes “ N.J.A.C. 18:7-1.1 ...

docket:	07867-04
court:
decided:	2006-11-29
status:
citation:
Document Size:	53205

24 E.S.S. Co. v. Director, New Jersey Division of Taxation -- rank: 762

... the E.S.S. Company The Corporation Business Tax Act, N.J.S.A. 54:10A-1 to -41 (“CBT Act”) imposes: [A]n annual franchise ...

docket:	007589-16
court:	NJ Tax Court
decided:	2021-12-03
status:	Unpublished
citation:
Document Size:	46186

25 JOEL AND JUDITH MANDELBAUM, Plaintiffs v. DIRECTOR, DIVISION of TAXATION -- rank: 758

... s argument that provisions of the Corporation Business Tax Act, N.J.S.A. 54:10A-1 to -40 (the “CBT Act”) and regulations thereunder relieve ...

docket:	04227-00
court:
decided:	2002-05-17
status:
citation:	20 N.J. Tax 141
Document Size:	84481

26 HORIZON BLUE CROSS BLUE SHIELD OF NEW JERSEY v. THE STATE OF NEW JERSEY -- rank: 745

... real estate equipment. In 1945 the Corporation Business Tax Act, N.J.S.A. 54:10A-1 to -41, (hereinafter “CBT”) was enacted, which imposes tax ...

docket:	07354-05
court:
decided:	2009-12-15
status:
citation:
Document Size:	82373

27 John C. Marrinan et al. v. Director, Division of Taxation -- rank: 745

... income” for purposes of the New Jersey Corporation Business Tax, N.J.S.A. 54:10A-1 to -40, “a net operating loss for any taxable ...

docket:	00761-96
court:
decided:	1997-09-04
status:
citation:	10 N.J. Tax 542
Document Size:	65417

28 Town of Kearny v. PSEG Services Corp. -- rank: 745

... Tax Act, and the Corporation Business Tax Act (“CBT”), N.J.S.A. 54:10A-1 et seq., is invalid. PSE&G filed Answers and Counterclaims ...

docket:	011505-14
court:	NJ Tax Court
decided:	2022-02-24
status:	Unpublished
citation:
Document Size:	79327

29 CHIRON CORPORATION v. DIRECTOR, DIVISION OF TAXATION, -- rank: 743

... “Director”) under the New Jersey Corporation Business Tax Act, N.J.S.A. 54:10A-1 to -41. Specifically, the appeal challenges the Director’s computation ...

docket:	00120-99
court:
decided:	2004-11-19
status:
citation:	21 N.J. Tax 528
Document Size:	71168

30 UNB INVESTMENT COMPANY, INC., Plaintiff, Approved for Publication In the New Jersey Tax Court Reports v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 738

... law and under the New Jersey Corporation Business Tax Act, N.J.S.A. 54:10A-1 to - 41 (“CBT Act”). See N.J.S.A ...

docket:	04760-03
court:
decided:	2004-05-12
status:
citation:	21 N.J. Tax 354
Document Size:	61589