Search Rutgers Law Library N.J. Court Opinions

61 LANCO, INC. v. DIRECTOR, Division of Taxation, -- rank: 508

... constitutionally subject a foreign corporation to the Corporation Business Tax ( N.J.S.A . 54:10A-1 et seq ., “the CBT”), where the corporation has no ...

docket:	05329-97
court:
decided:	2003-10-23
status:
citation:	21 N.J. Tax 200
Document Size:	66048

62 MARY E. JACKSON v. TOWNSHIP OF NEPTUNE -- rank: 506

... dealing with a case under the Corporate Business Tax Act, N.J.S.A. 54:10A-1 to -40, the New Jersey Supreme Court explained that "a ...

docket:	10542-94
court:
decided:	1996-03-27
status:
citation:	15 N.J. Tax 498
Document Size:	37825

63 LORILLARD LICENSING COMPANY LLC v. DIRECTOR, DIVISION OF TAXATION -- rank: 503

... to New Jersey's Corporate Business Tax Act (the CBT), N.J.S.A. 54:10A-1 to -41, for the tax years 1999 through 2004. Ultimately ...

docket:	a2033-13
court:	NJ Superior Court Appellate Division
decided:	2015-12-04
status:	unpublished
citation:	29 N.J.Tax 275
Document Size:	28676

64 CLOROX PRODUCTS MANUFACTURING, COMPANY v. DIRECTOR, DIVISION OF TAXATION -- rank: 491

... Court's reversal of a Corporation Business Tax (CBT) Act, N.J.S.A. 54:10A-1 to -41, assessment against Clorox Products Manufacturing Company (Taxpayer) in ...

docket:	A3750-06
court:	NJ Superior Court Appellate Division
decided:	2008-06-19
status:	unpublished
citation:	24 N.J. Tax 223
Document Size:	39180

65 YILMAZ, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 483

... A. 54:32B-l to -29, and corporate business tax, N.J.S.A. 54:10A-1 to -41, for the January 1, 1995 through December 31 ...

docket:	A0080-05
court:	NJ Superior Court Appellate Division
decided:	2007-02-02
status:	published
citation:	390 N.J. Super. 435 915 A.2d 1069
Document Size:	33463

66 STATE OF NEW JERSEY v. POST INTEGRATIONS, INC -- rank: 471

... on corporate income by the "Corporation Business Tax Act [(CBT), N.J.S.A. 54:10A-1 to -40]." On appeal, plaintiff argues that the judge erred ...

docket:	a1463-15
court:	NJ Superior Court Appellate Division
decided:	2017-07-19
status:	published
citation:	451 N.J.Super. 276 166 A.3d 1177
Document Size:	22828

67 Lanco, Inc. v. Director, Division of Taxation -- rank: 451

... constitutionally subject a foreign corporation to the Corporation Business Tax, N.J.S.A. 54:10A-1 to -41, (CBT), when the corporation lacks physical presence in ... constitutionally subject a foreign corporation to the Corporation Business Tax, N.J.S.A. 54:10A-1 to -41, when the corporation lacks physical presence in New ...

docket:	a-89-05
court:	njsupreme
decided:	2006-10-12
status:
citation:	*CITE_PENDING*
Document Size:	18170

68 JAY KAY JAY, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 441

... 1 to -29, and the 1992 through 1996 CBT audit, N.J.S.A. 54:10A-1 to -41. The three matters were ultimately dismissed as to ...

docket:	a5085-08
court:	NJ Superior Court Appellate Division
decided:	2011-05-03
status:	unpublished
citation:
Document Size:	21711

69 PLAYMATES TOYS, INC. V. DIV. OF TAXATION -- rank: 432

... Jersey and is subject to the Corporation Business Tax (CBT), N.J.S.A. 54:10A-1 to -40. The Director of Taxation caused Playmates' CBT returns ...

docket:	a0170-97
court:	njappellate
decided:	1998-12-08
status:	published
citation:	316 N.J.Super. 509
Document Size:	12919

70 MCICOMMUNICATION SERVICES INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 375

... determine whether the New Jersey's Corporation Business Tax Act, N.J.S.A. 54:10A-1 to -40, permits a corporate taxpayer to reduce its New ...

docket:	a5735-14
court:	NJ Superior Court Appellate Division
decided:	2018-06-15
status:	unpublished
citation:
Document Size:	8885

71 GENERAL ENGINES COMPANY, INC. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 333

... Director"), pursuant to the New Jersey Corporation Business Tax Act, N.J.S.A. 54:10A-1 to -41. The Director has moved to dismiss the Third ...

docket:	008807-06
court:
decided:	2007-08-15
status:
citation:
Document Size:	26217

72 RIVER SYSTEMS, INC. v. STATE OF NEW JERSEY, DEPARTMENT TREASURY, DIVISION OF TAXATION, -- rank: 330

... income taxable under the New Jersey Corporate Business Tax Act, N.J.S.A. 54:10A-1 to -4. Plaintiffs, River Systems, Inc., Rubachem International, Ltd. and ...

docket:	A2741-01
court:	NJ Superior Court Appellate Division
decided:	2003-03-14
status:	published
citation:	358 N.J. Super. 287 817 A.2d 964
Document Size:	7577