Search Rutgers Law Library N.J. Court Opinions

16 STRYKER CORPORATION, a Michigan corporation Plaintiff, v. DIRECTOR, DIVISION OF TAXATION, Defendant. -- rank: 867

... net income of every corporation doing business in New Jersey. N.J.S.A. 54:10A-2 and -5(c). Under N.J.S.A. 54:10A ... “other business receipts ... earned within the State.” Under N.J.S.A. 54:10A-2, the New Jersey Corporation Business Tax is imposed on every ... with the intended overall coverage in mind.... The privileges taxed, N.J.S.A. 54:10A-2, are stated, as we have indicated, in the alternative ... Thus ...

docket:	04852-96
court:
decided:	1999-08-16
status:
citation:	18 N.J. Tax 270
Document Size:	86647

17 Whirlpool Properties, Inc. v. Director, Division of Taxation -- rank: 862

... capital or property, or maintaining an office, in this State. [ N.J.S.A. 54:10A-2.] The tax is assessed based on a corporation’s entire ...

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

18 /usr/local/share/www/libweb/collections/courts/tax/08111-16opn.opn.html -- rank: 851

... capital or property, or maintaining an office in this state. [N.J.S.A. 54:10A-2] The tax that is imposed on the corporation is determined ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	37479

19 ACCUZIP, INC. v. DIRECTOR -- rank: 843

... presumption of correctness with respect to the constitutional challenges to N.J.S.A. 54:10A-2, but will be afforded such a presumption with respect to ... tax under the Constitution and statutes of the United States. [ N.J.S.A. 54:10A-2.] The regulations explain that a foreign corporation will be deemed ...

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

20 Richard's Auto City, Inc. v. Dir, Div of Taxation -- rank: 827

... imposes a franchise tax on nonexempt foreign and domestic corporations. N.J.S.A. 54:10A-2. The tax is measured essentially by reference to a corporation ...

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

21 LORILLARD TOBACCO COMPANY v. DIRECTOR, DIVISION OF TAXATION -- rank: 816

... or foreign corporations that have a nexus with New Jersey. N.J.S.A. 54:10A-2. The CBT 'is assessed based on a corporation's entire ...

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status:	Unpublished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

22 OF In the New Jersey Tax Court Reports HOME IMPRESSIONS, INC., DIRECTOR, DIVISION OF TAXATION -- rank: 805

... a franchise tax on domestic corporations and nonexempt foreign corporations. N.J.S.A. 54:10A-2. The Act provides in relevant part that: Every domestic or ... tax under the Constitution and statutes of the United States. [ N.J.S.A. 54:10A-2 (emphasis added).]. For the tax years in question, 1995 through ...

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

23 ADP VEHICLE REGISTRATION, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 803

... capital or property, or maintaining an office, in this State. [N.J.S.A. 54:10A-2.] If less than 100% of a corporation’s activities and ...

docket:	014946-14
court:	NJ Tax Court
decided:	2018-12-11
status:	Published
citation:	30 N.J.Tax 589
Document Size:	60724

24 BRACHA EXPORT CORPORATION v. DIRECTOR, DIVISION OF TAXATION -- rank: 803

... employing or owning capital or property, or maintaining an office[.]" N.J.S.A. 54:10A-2. "The amount of the tax is determined on the basis ...

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

25 Colonial Trust III et al. v. Director, Division of Taxation -- rank: 800

... of having or exercising its corporate franchise in(the) ... State...." N.J.S.A. 54:10A-2. The term "corporation" includes "any business conducted by a Trustee ...

docket:	09777-93
court:
decided:	1997-02-21
status:
citation:	16 N.J. Tax 385
Document Size:	120838

26 BIS LP, Inc v. DIRECTOR -- rank: 789

... tax under the Constitution and statutes of the United States. [ N.J.S.A. 54:10A-2.] However, the Act allows a tax benefit to an investment ... tax under the Constitution and statutes of the United States. [ N.J.S.A. 54:10A-2.] The regulations explain that: A foreign corporate limited partner of ... in this State, and, therefore, is subject to tax under N.J.S.A. 54:10A-2 and filing a corporation business tax return, if: 1.�The ...

docket:	07847-07
court:
decided:	2009-07-30
status:
citation:
Document Size:	67967

27 Canon Financial Services, Inc. v. Director, Division of Taxation -- rank: 781

... capital or property, or maintaining an office in New Jersey. N.J.S.A. 54:10A-2. If a corporation has multistate income, an allocation factor is ...

docket:	hello
court:	NJ Tax Court
decided:	2018-12-05
status:	Unpublished
citation:
Document Size:	67396

28 CHESTER A. ASHER, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 770

... not “doing business” in New Jersey as defined under N.J.S.A. 54:10A-2. 2 The sole issue before the court is whether Asher� ... amount collected for that year was $76,669.00. 2 N.J.S.A . 54:10A-2 provides, in relevant part: Every domestic or foreign corporation . . . shall ...

docket:	04061-03
court:
decided:	2006-01-05
status:
citation:
Document Size:	61709

29 SEVENTEEN THIRTY CORP., Plaintiff v. DIRECTOR, NEW JERSEY <br -- rank: 752

... for the privilege of conducting its business in New Jersey. N.J.S.A. 54:10A-2. The tax is based upon the entire net income of ...

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

30 /usr/local/share/www/libweb/collections/courts/tax/11330-15.opn.html -- rank: 749

... capital or property, or maintaining an office, in this State. [ N.J.S.A. 54:10A-2.] The tax is imposed on a corporation’s “entire ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	70641