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46 PRAXAIR TECHNOLOGY, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 460

... Director may abate, waive, or remit the late filing penalty. N.J.S.A. 54:10A-2 applies directly to [plaintiff] as a foreign corporation deriving income ... the years in question. . . . [T]he long-standing language of N.J.S.A. 54:10A-2 applies directly to [plaintiff] as a foreign corporation deriving income ...

docket:	a6262-06
court:	superior court appellate division
decided:	2008-12-15
status:	published
citation:	404 N.J.Super. 287 961 A.2d 738
Document Size:	50045