Search Rutgers Law Library N.J. Court Opinions

16 CHARLEY O’S INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 680

... comparable rents or charges, . . . number of employees or other factors. [ N.J.S.A. 54:32B-19]. In this case, it was plain that the sales tax ... both be correct. The auditor clearly had sufficient authority under N.J.S.A. 54:32B-19 to use the markup method to determine whether the plaintiff ... are available, the use of a markup analysis is appropriate. N.J.S.A. 54:32B-19. In this case, the accuracy of plaintiff’s records was ...

docket:	02836-02
court:
decided:	2006-07-12
status:
citation:
Document Size:	50653

17 Watchung Liquors, Inc. v. Director, Division of Taxation -- rank: 661

... in Sales and Use Tax over the audit period under N.J.S.A. 54:32B-19. The auditor also estimated additional Gross Income Tax – Employer ... place of business or from any other source.” See N.J.S.A. 54:32B-19; Yilmaz, 22 N.J. Tax at 231 , 235; Alpha I ...

docket:	013014-17
court:	NJ Tax Court
decided:	2021-10-28
status:	Unpublished
citation:
Document Size:	32018

18 Saulwil, Inc. v. Director, Div. of Taxation -- rank: 648

... from any information that may be available, including external information. N.J.S.A. 54:32B-19; 4 Yilmaz, Inc. v. Director, Div. of Taxation , 22 N ... total deductions reported on the” 2007-2009 CBT returns. 4 N.J.S.A. 54:32B-19 states that if a sales tax return “is not ...

docket:	014062-20
court:	NJ Tax Court
decided:	2017-01-26
status:	unpublished
citation:
Document Size:	52095

19 STEPHEN LITTLE TRUCKING AND STEPHEN LITTLE, Plaintiff v. DIRECTOR, NEW JERSEY <br -- rank: 638

... customers, the Director can assess tax against the vendor. See N.J.S.A. 54:32B-19. Under plaintiff’s interpretation of section 2(w), if the ...

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

20 CHARLEY O’S, INC., v. DIRECTOR, DIVISION OF TAXATION -- rank: 631

... type of . . . service, number of employees or other factors.” N.J.S.A. 54:32B-19. In other words, the Director is given broad discretion in ...

docket:	002178-16
court:	NJ Tax Court
decided:	2019-06-13
status:	Unpublished
citation:
Document Size:	31797

21 Sandy Smith v. Director, Div. of Taxation -- rank: 618

... the cigarette invoices) and collect the same from the customer. N.J.S.A. 54:32B-19. See also N.J.S.A. 54:49-5 (made ...

docket:	00143-13
court:	NJ Tax Court
decided:	2015-04-13
status:	unpublished
citation:
Document Size:	32977

22 TRUMP PLAZA ASSOCIATES v. DIRECTOR, DIVISION OF TAXATION, -- rank: 602

... an assessment within 90 days, the Director denied the refund. N.J.S.A. 54:32B-19. See Don Dan Const. Co. v. Director, Div. of Taxation ...

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

23 JOYO, LLC V DIRECTOR, DIVISION OF TAXATION; YOJO, LLC V DIRECTOR, DIVISION OF TAXATION -- rank: 602

... s place of business or from any other source.' See N.J.S.A. 54:32B-19; Yilmaz, 22 N.J. Tax at 231, 235; Alpha I ... not defined anywhere. Nonetheless the broad discretion allowed Taxation under N.J.S.A. 54:32B-19, and the presumptive correctness afforded its determinations, are based on ...

docket:	013001-2019
court:	tax
decided:	2024-05-13
status:	Unpublished
citation:
Document Size:	42990

24 Nino Pizza Star Corp v. Director, Division of Taxation -- rank: 602

... tax liability was calculated to be $90,405.64 under N.J.S.A. 54:32B-19. The auditor further determined that Nino owed an additional $61 ... place of business or from any other source.” See N.J.S.A. 54:32B-19; Yilmaz, 22 N.J. Tax at 231 , 235; Alpha I ...

docket:	15828-14
court:	NJ Tax Court
decided:	2020-03-27
status:	Unpublished
citation:
Document Size:	31093

25 SRNJ Telecom, Inc. Dae Sik Su v. Dir., Div. of Taxation -- rank: 592

... from any information that may be available, including external information. N.J.S.A. 54:32B-19 2; Yilmaz, Inc. v. Dir., Div. of Taxation, 22 N ... prematurely, it places itself in jeopardy for additional tax). 2 N.J.S.A. 54 :32B-19 states that if a sales tax return “is not ...

docket:	013681-17
court:	NJ Tax Court
decided:	2020-03-27
status:	Unpublished
citation:
Document Size:	23486

26 MILLWORK INSTALLATION, INC. v. STATE OF NEW JERSEY -- rank: 570

... of taxes.” Id. at 165. The court explained that N.J.S.A. 54:32B-19 allows the Director to impose assessments of sales and use ...

docket:	16329-09
court:
decided:	2010-07-16
status:
citation:
Document Size:	34876

27 ELIZABETH KAWA v. WAKEFERN FOOD CORPORATION -- rank: 553

... is then authorized to determine the amount of tax due, N.J.S.A. 54:32B-19, and upon proper application, refund any tax erroneously, illegally or ...

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

28 CORALLOS, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 534

... N.J.S.A. 54:49-6(a); see also , N.J.S.A. 54:32B-19, directing the Division to estimate sales and use tax due ...

docket:	06985-03
court:
decided:	2005-06-13
status:
citation:
Document Size:	47637

29 TOYS R US, INC., VS DIRECTOR, NEW JERSEY DIVISION OF TAXATION -- rank: 527

... 14(a).     The two-year refund period set forth in N.J.S.A. 54:32B-19 (current version, effective December 1992, allows ninety days), or file ...

docket:	a0817-95
court:	njappellate
decided:	1997-04-29
status:	published
citation:	300 N.J.Super. 163
Document Size:	18035

30 CIRIACO GATTA v. DIRECTOR, DIVISION OF TAXATION -- rank: 504

... type of . . . service, number of employees or other factors.” N.J.S.A. 54:32B-19. In other words, the Director is given broad discretion in ...

docket:	08649-16
court:	NJ Tax Court
decided:	2018-12-14
status:	Unpublished
citation:
Document Size:	28473