Search Rutgers Law Library N.J. Court Opinions

16 CHARLEY O’S INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 620

... the statutory period for claiming a refund had expired. See N.J.S.A. 54:49-14(a) (refund claim may be filed within four years after ...

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

17 BIS LP, INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 603

... Management would be time-barred from seeking the refund. See N.J.S.A. 54:49-14(a). As a consequence, the Director's position on remand ...

docket:	a1647-12
court:	NJ Superior Court Appellate Division
decided:	2014-04-11
status:	unpublished
citation:	28 N.J.Tax 269
Document Size:	10891

18 SEA-LAND SERVICE, INC. v. DIRECTOR -- rank: 564

... and plaintiff agree that plaintiff is out of time under N.J.S.A. 54:49-14 for a refund of overpayment. Director notes that although N.J.S.A. 54:49-14 was amended to extend the period for filing a claim ...

docket:	08956-95
court:
decided:	1996-09-27
status:
citation:	16 N.J. Tax 132
Document Size:	30069

19 /usr/local/share/www/libweb/collections/courts/tax/0013476-2016opn.opn.html -- rank: 544

... judgment. This is because the controlling statute for refund claims, N.J.S.A. 54:49-14, addressed claims made to Taxation, not the court. Therefore, until ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	27130

20 /usr/local/share/www/libweb/collections/courts/tax/00541-13.opn.html -- rank: 544

... that expired prior to the execution of the Consent. See N.J.S.A. 54:49-14(a); N.J.S.A. 54:49-6(b); N ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	24569

21 /usr/local/share/www/libweb/collections/courts/tax/11330-15.opn.html -- rank: 541

... refund claims was open for tax years 2007 through 2009. N.J.S.A. 54:49-14(a). On or about February 20, 2013, plaintiff filed amended ...

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

22 JOSEPH J. MURPHY v. DIRECTOR, DIVISION OF TAXATION -- rank: 485

... 1961)). Refunds are issued only when taxes are overpaid. See N.J.S.A. 54:49-14 (stating procedure for taxpayer to file claims for refund of ...

docket:	a0111-12
court:	NJ Superior Court Appellate Division
decided:	2013-06-12
status:	unpublished
citation:	27 N.J.Tax 293
Document Size:	47826

23 TOYS R US, INC., VS DIRECTOR, NEW JERSEY DIVISION OF TAXATION -- rank: 455

... of a sales or use tax assessed against the taxpayer. N.J.S.A. 54:49-14(a).     The two-year refund period set forth in N ...

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

24 PIA NJ, Inc. d/b/a/ Fair Oaks Hospital v. Dir, Div. of Taxation -- rank: 445

... exempt, notwithstanding the usual two-year, tax-refund limitation of N.J.S.A . 54:49-14, which would have been applicable if taxpayer had paid the ...

docket:	09786-91
court:
decided:	1993-04-02
status:
citation:	13 N.J. Tax 94
Document Size:	42440

25 Playmates Toys, Inc. v. Director, Division of Taxation -- rank: 432

... refund." This was a reference to the statutory limit of N.J.S.A. 54:49-14, which requires that claims for refunds be made within two ...

docket:	a-70-98
court:	njsupreme
decided:	1999-12-21
status:
citation:	162 N.J. 186
Document Size:	14577

26 129 Newark. L.L.C. v. Director, Division of Taxation -- rank: 386

... 54:48-1, the State Uniform Tax Procedure Law. Importantly, N.J.S.A. 54:49-14 of the Uniform Tax Procedure Law providing for a four ...

docket:	007651-20
court:	NJ Tax Court
decided:	2015-09-22
status:	unpublished
citation:
Document Size:	38539

27 PLAYMATES TOYS, INC. V. DIV. OF TAXATION -- rank: 349

... The four-year period of Taxpayers' Bill of Rights, amending N.J.S.A. 54:49-14, does not apply to claims that accrue before July 1 ...

docket:	a0170-97
court:	njappellate
decided:	1998-12-08
status:	published
citation:	316 N.J.Super. 509
Document Size:	12919