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31 SEVENTEEN THIRTY CORP., Plaintiff v. DIRECTOR, NEW JERSEY <br -- rank: 735

... Corporation Business Tax The New Jersey Corporation Business Tax Act, N.J.S.A. 54:10A-1 to -40, imposes an annual franchise tax on every foreign ...

docket:	03648-97
court:
decided:	1999-04-16
status:
citation:	18 N.J. Tax 168
Document Size:	92127

32 SHREE RAM INVESTMENTS INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 730

... S corporation under the New Jersey Corporation Business Tax Act, N.J.S.A. 54:10A-1 to -41. The Division did not, however, accept SRI's ...

docket:	a0600-11
court:	NJ Superior Court Appellate Division
decided:	2013-08-09
status:	unpublished
citation:
Document Size:	40663

33 International Thomson Business Information, Inc. v. Director, Division of Taxation -- rank: 728

... contest, Taxpayer filed New Jersey CBT tax returns pursuant to N.J.S.A. 54:10A-1 et seq. and elected on the returns to be taxed ... whether Taxpayer qualifies as an investment company under the CBT, N.J.S.A. 54:10A-1 et seq. The CBT was enacted in 1945 ( L. 1945 ...

docket:	11509-91
court:
decided:	1995-01-23
status:
citation:	14 N.J. Tax 424
Document Size:	51712

34 RIVER SYSTEMS, INC. v. STATE , DEPARTMENT TREASURY, DIVISION OF TAXATION -- rank: 728

... under the New Jersey Corporation Business Tax Act (“CBT”), N.J.S.A. 54:10A-1 to -40. The plaintiffs in these cases, River Systems, Inc ... the computation of their CBT. The Corporation Business Tax Act, N.J.S.A. 54:10A-1 to -40, imposes a franchise tax on domestic corporations. N ...

docket:	05627-99
court:
decided:	2001-12-21
status:
citation:
Document Size:	61005

35 Stryker Corporation v. Director, Division of Taxation -- rank: 723

... corporate tax scheme with a uniform statewide tax on corporations. N.J.S.A. 54:10A-1 to -40; United States Steel , supra , 38 N.J. at ... apportionment formula for the New Jersey Corporation Business Tax Act, N.J.S.A. 54:10A-1 to -40, codified at N.J.S.A. 54:10A ...

docket:	a-27-00
court:	njsupreme
decided:	2001-06-14
status:
citation:	168 N.J. 138
Document Size:	36989

36 HORIZON BLUE CROSS BLUE SHIELD OF NEW JERSEY v. THE STATE OF NEW JERSEY -- rank: 716

... When enacted in 1945, the Corporation Business Tax Act (CBT), N.J.S.A. 54:10A-1 to -41, exempted insurance companies. Rather, those companies were subject ...

docket:	a2232-09
court:	NJ Superior Court Appellate Division
decided:	2012-03-07
status:	published
citation:	425 N.J. Super. 1 39 A.3d 228
Document Size:	77940

37 BRACHA EXPORT CORPORATION v. DIRECTOR, DIVISION OF TAXATION -- rank: 701

... complex area of the Corporate Business Tax Act (the Act), N.J.S.A. 54:10A-1 to -41. Metromedia, Inc. v. Dir., Div. of Tax. , 97 ...

docket:	a1638-10
court:	NJ Superior Court Appellate Division
decided:	2012-03-20
status:	unpublished
citation:
Document Size:	40543

38 Stella A. Schaevitz Trust v. Dir, Div of Taxation -- rank: 683

... 1990), in the context of the Corporation Business Tax Act, N.J.S.A. 54:10A-1 to 54:10A-40, the court noted that the Division ...

docket:	11952-92
court:
decided:	1995-12-14
status:
citation:	15 N.J. Tax 296
Document Size:	112806

39 /usr/local/share/www/libweb/collections/courts/appellate/a1331-17.opn.html -- rank: 683

... S.A. 54A:5-4. The Corporation Business Tax Act, N.J.S.A. 54:10A-1 to -41, as amended by the Business Tax Reform Act ...

docket:
court:
decided:
status:
citation:
Document Size:	37760

40 ROSS FOGG FUEL OIL CO. v. DIRECTOR, DIVISION OF TAXATION -- rank: 683

... legislative amendment to the New Jersey Corporation Business Tax (CBT), N.J.S.A. 54:10A-1 to -41. Ross Fogg Fuel Oil Company (taxpayer) contests the ...

docket:	06544-03
court:
decided:	2005-06-07
status:
citation:
Document Size:	39467

41 LORILLARD TOBACCO COMPANY v. DIRECTOR, DIVISION OF TAXATION -- rank: 679

... Lorillard cross-appealed. B. The Corporate Business Tax Act (CBTA), N.J.S.A. 54:10A-1 to -40, imposes a CBT on non-exempt domestic or ...

docket:	a3444-18
court:	NJ Superior Court Appellate Division
decided:	2021-09-21
status:	Unpublished
citation:
Document Size:	37682

42 MACK-CALI REALTY CORP. v. STATE OF NEW JERSEY -- rank: 679

... corporations’ sales outside New Jersey under the Corporate Business Tax, N.J.S.A. 54:10A-1 to -41). 19 The supervisor provision of the “payroll� ...

docket:	l-4903-18
court:
decided:	2019-03-15
status:
citation:
Document Size:	141024

43 Stella Pizza, Inc. v. Director, Division of Taxation -- rank: 676

... 54:32B-1 to 29 (“SUT”), Corporation Business Tax, N.J.S.A. 54:10A-1 to 41 (“CBT”), Gross Income Tax – Employer Withholding ...

docket:	014364-20
court:	NJ Tax Court
decided:	2016-12-09
status:	unpublished
citation:
Document Size:	92489

44 A. H. ROBINS COMPANY, INC., Plaintiff v. DIRECTOR, DIVISION OF TAXATION, -- rank: 666

... pursuant to the New Jersey Corporation Business Tax Act ("CBT"), N.J.S.A. 54:10A-1, et seq. . The taxable periods in issue emanate from refund ...

docket:	05682-95
court:
decided:	2002-02-21
status:
citation:	20 N.J. Tax 338
Document Size:	77857

45 MYRON et al. v. DIRECTOR, DIVISION OF TAXATION -- rank: 664

... New Jersey until 1993, when the Corporation Business Tax Act, N.J.S.A. 54:10A-1 to -40, and GIT Act were amended by L. 1993 ...

docket:	02025-01
court:
decided:	2003-03-24
status:
citation:	20 N.J. Tax 537
Document Size:	52049