Search Rutgers Law Library N.J. Court Opinions

31 MCICommunication Services, Inc. v. Director, Division of Taxation -- rank: 722

... capital or property, or maintaining an office in New Jersey. N.J.S.A. 54:10A-2. The franchise tax on a corporation which is not a ...

docket:	13905-10
court:	New Jersey Tax Court
decided:	0000-00-00
status:
citation:
Document Size:	58652

32 SHORE BUILDING CONTRACTORS v. DIRECTOR, DIVISION OF TAXATION -- rank: 703

... 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:	02298-12
court:	NJ Tax Court
decided:	2019-10-03
status:	Unpublished
citation:
Document Size:	47799

33 BIS LP, INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 703

... United States Supreme Court. The Director begins the analysis with N.J.S.A. 54:10A-2, which provides that CBT is imposed on a regular periodic ... Solutions' and BIS' fiscal year 2003. The Act also amended N.J.S.A. 54:10A-2, to add the following provision: A taxpayer's exercise of ... nexus BIS had with New Jersey, Judge Bianco cited to N.J.S.A. 54:10A-2, N.J.A.C. 18:7-7.6(c), N ... doing business and derived receipts from New Jersey consistent with N.J.S.A. 54:10A-2 and -15.7, and N.J.A.C. 18:7 ...

docket:	a1172-09
court:	NJ Superior Court Appellate Division
decided:	2011-08-23
status:	unpublished
citation:	26 N.J.Tax 489
Document Size:	44010

34 TELEBRIGHT CORPORATION, INC. v. DIRECTOR, OF TAXATION -- rank: 698

... capital or property, or maintaining an office, in this State." N.J.S.A. 54:10A-2. 3 The Legislature has declared the reach of the statute ... tax under the Constitution and statutes of the United States. [ N.J.S.A. 54:10A-2.] The statute is to be construed broadly in light of ... Const. art. I, § 8; amend. XIV, § 1; see N.J.S.A. 54:10A-2 (application of the CBT Act extends to the limits the ... in business by corporations liable to taxation under this act." N.J.S.A. 54:10A-2. 5 The Tax Court has treated prewritten packaged software as ...

docket:	a5096-09
court:	NJ Superior Court Appellate Division
decided:	2012-03-02
status:	published
citation:	424 N.J. Super. 384 38 A.3d 604
Document Size:	36320

35 KRAFT FOODS GLOBAL, INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 698

... capital or property, or maintaining an office, in this State. [N.J.S.A. 54:10A-2.] The amount of tax is based on the corporation's ...

docket:	a1157-16
court:	NJ Superior Court Appellate Division
decided:	2018-05-17
status:	unpublished
citation:
Document Size:	39472

36 Canon Financial Services, Inc. v. Director, Division of Taxation -- rank: 698

... 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:	000404-20
court:	NJ Tax Court
decided:	2016-10-13
status:	unpublished
citation:
Document Size:	46818

37 JOEL AND JUDITH MANDELBAUM, Plaintiffs v. DIRECTOR, DIVISION of TAXATION -- rank: 695

... having or exercising its corporate franchise in this State.” N.J.S.A. 54:10A-2. This tax is not imposed on individuals. By contrast, the ...

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

38 Metromedia v. Director, Division of Taxation -- rank: 679

... capital or property, or maintain an office in New Jersey. N.J.S.A. 54:10A-2. The tax is computed by reference to the taxpayer's ...

docket:	a-142-97
court:	njsupreme
decided:	1984-07-23
status:
citation:	97 N.J. 313
Document Size:	44661

39 Rollins Leasing Corp v. Dir, Div of Taxation -- rank: 671

... capital or property, or maintaining an office, in this State." N.J.S.A. 54:10A-2. The tax is computed by aggregating prescribed percentages of net ...

docket:	09882-92
court:
decided:	1993-08-24
status:
citation:	13 N.J. Tax 359
Document Size:	56264

40 Procacci Brothers Sales Corporation v. Director, Division of Taxation -- rank: 646

... court denied. 4 B. Taxation of income of foreign corporations N.J.S.A. 54:10A-2 provides, Every domestic or foreign corporation which is not hereinafter ...

docket:	015626-14
court:	NJ Tax Court
decided:	2021-05-25
status:	Unpublished
citation:
Document Size:	56027

41 XPEDITE SYSTEMS, INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 636

... understand what the CBT is. Under the 1998 version of N.J.S.A. 54:10A-2, which was the audit period at issue in this matter ... capital or property, or maintaining an office, in [New Jersey].' N.J.S.A. 54:10A-2 (1998). A corporation doing business in New Jersey that also ...

docket:	a0789-18
court:	NJ Superior Court Appellate Division
decided:	2020-01-09
status:	Unpublished
citation:
Document Size:	30720

42 STRYKER CORPORATION v. DIRECTOR, DIVISION OF TAXATION, -- rank: 574

... capital or property, or maintaining an office, in this State." N.J.S.A. 54:10A-2. The intent of the statute is to tax a corporation ...

docket:	a0736-99
court:	njappellate
decided:	2000-07-21
status:	published
citation:	<a href=
Document Size:	11228

43 Crown Packaging Technology, Inc. v. Director, Division of Taxation -- rank: 566

... receiving New Jersey sourced royalty income from USA, which, under N.J.S.A. 54:10A-2, and N.J.A.C. 18:7-1.9, would ...

docket:	003249-12
court:	NJ Tax Court
decided:	2019-02-26
status:	Unpublished
citation:
Document Size:	41551

44 LORILLARD LICENSING COMPANY LLC v. DIRECTOR, DIVISION OF TAXATION -- rank: 549

... impose a tax on activities within its borders pursuant to N.J.S.A. 54:10A-2, but Judge DeAlmeida imposed Lanco "and New Jersey's nexus ...

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

45 SUTTON WAREHOUSING INC. V. DIRECTOR, N.J. DIVISION OF TAXATION -- rank: 468

... capital or property as a corporation in this State under N.J.S.A. 54:10A-2 which gave rise to the CBT assessment. Thus, while plaintiff ...

docket:	a1997-95
court:	njappellate
decided:	1996-05-31
status:	published published
citation:	290 N.J.Super. 686
Document Size:	29780