Search Rutgers Law Library N.J. Court Opinions

16 YILMAZ, INC., v. DIRECTOR, DIVISION OF TAXATION -- rank: 612

... make refund claims. 30 N.J.R. 1206 (b). See , N.J.S.A. 54:32B-20(a) and -27(b), as amended by L. 1992, c ...

docket:	00240-03
court:
decided:	2005-04-01
status:
citation:	22 N.J. Tax 204
Document Size:	97667

17 Glenn B. Slater v. Director -- rank: 594

... period within which to file a request for a refund. N.J.S.A. 54:32B-20(a) states in pertinent part: [T]he Director shall refund ... shall be made within four years from the payment thereof. [ N.J.S.A. 54:32B-20(a).] The terms of the foregoing statute of limitation for ... the payment of the taxes purportedly collected as provided by N.J.S.A. 54:32B-20(a). Mr. Slater conceded that the monies were collected between ... failed to file a refund for S&U pursuant to N.J.S.A. 54:32B-20(a). Accordingly the court finds that Mr. Slater is not ...

docket:	11825-08
court:	NJ Tax Court
decided:	2012-04-27
status:	Published
citation:
Document Size:	44911

18 ADVO, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 592

... for distribution to the customers who paid the tax. See N.J.S.A. 54:32B-20(a). As a result of this conclusion, the court reverses ... of reimbursing its clients if the refund was granted. See N.J.S.A. 54:32B-20(a). II. Procedural History By letter dated July 15, 2007 ... on advertising revenue during the period at issue consistent with N.J.S.A. 54:32B-20(a). Plaintiff’s cross-motion for summary judgment is granted ...

docket:	00131-08
court:
decided:	2010-10-28
status:
citation:
Document Size:	42954

19 TOZOUR ENERGY SYSTEMS, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 556

... entitled to any overpayment of tax on the service contracts. N.J.S.A. 54:32B-20(a). If there was any unfairness here, it was in ...

docket:	07698-04
court:
decided:	2007-04-03
status:
citation:
Document Size:	64877

20 STEPHEN LITTLE TRUCKING AND STEPHEN LITTLE, Plaintiff v. DIRECTOR, NEW JERSEY <br -- rank: 502

... collect the tax and then seek a refund pursuant to N.J.S.A. 54:32B-20 or seek a declaratory ruling by the Division of Taxation ...

docket:	05828-99
court:
decided:	2001-05-29
status:
citation:	19 N.J. Tax 461
Document Size:	34707

21 ELIZABETH KAWA v. WAKEFERN FOOD CORPORATION -- rank: 502

... proper application, refund any tax erroneously, illegally or unconstitutionally collected. N.J.S.A. 54:32B-20(a)." Ibid. Under Section 20(a), the "remedy is simply ... The court next addressed the October 1, 2005 amendment to N.J.S.A. 54:32B-20 provides for refunds and credit of sales tax as follows ...

docket:	a4367-07
court:
decided:	2009-06-08
status:	Unpublished
citation:
Document Size:	35501

22 TRUMP PLAZA ASSOCIATES v. DIRECTOR, DIVISION OF TAXATION, -- rank: 423

... Use Tax Act. The applicable statute of limitations found in N.J.S.A. 54:32B-20(a) is four years. The Director of the Division of ...

docket:	08825-06
court:
decided:	2009-06-19
status:
citation:
Document Size:	45924

23 PATRICK BARILE v. GF-PASSAIC FOODS, LLC, and GF-EAST PATTERSON FOODS, LLC - -- rank: 364

... 1 to -20, was immaterial given the statutory scheme under N.J.S.A. 54:32B-20(a) that conveyed exclusive jurisdiction to the Director for refund ...

docket:	a4706-16
court:	New Jersey Superior Court Appellate Division
decided:	2018-08-17
status:
citation:
Document Size:	18542