Search Rutgers Law Library N.J. Court Opinions

16 GENERAL MOTORS ACCEPTANCE CORPORATION, a Delaware Corporation v. DIRECTOR, DIVISION OF TAXATION -- rank: 634

... which a deficiency assessment of that tax may be made." N.J.S.A. 54:49-6(b) governs the time in which a deficiency assessment of ...

docket:	a3505-09
court:	NJ Superior Court Appellate Division
decided:	2011-04-01
status:	unpublished
citation:	26 N.J.Tax 93
Document Size:	25100

17 UNITED PARCEL SERVICE GENERAL SERVICES CO. v. DIRECTOR, DIVISION OF TAXATION -- rank: 628

... such penalty . . . with respect to deficiency assessments made pursuant to [ N.J.S.A. ] 54:49-6," provided "the failure to pay any such tax when due ...

docket:	a0940-10
court:	NJ Superior Court Appellate Division
decided:	2013-03-07
status:	published
citation:	430 N.J.Super. 1 61 A.3d 160
Document Size:	48481

18 Merrill Lynch Credit Corp v Dir. Division of Taxation -- rank: 628

... assessment of additional taxes ran on October 10, 2015. See N.J.S.A. 54:49- 6(b). 3 The actual Notice of Assessment contained in the ...

docket:	004230-17
court:	NJ Tax Court
decided:	2018-10-02
status:	Unpublished
citation:
Document Size:	23073

19 SUTTON WAREHOUSING INC. V. DIRECTOR, N.J. DIVISION OF TAXATION -- rank: 588

... Director's ability to issue additional notices of assessment. Specifically, N.J.S.A. 54:49-6 provides: ������������a. After a return or report is filed under ... provided the Director with four years to issue an assessment. N.J.S.A. 54:49-6. There is nothing in the statutory scheme to suggest that ... compliance with the requisite statutory limitations and was properly authorized. N.J.S.A. 54:49-6. ����We are thus satisfied that the Tax Court erred when ...

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

20 Stella Pizza, Inc. v. Director, Division of Taxation -- rank: 548

... law vests the Director with broad authority to assess taxes. N.J.S.A . 54:49-6 provides, in part, that: After a return or report is ... to this taxpayer, and make demand upon him for payment. [ N.J.S.A. 54: 49-6.] In addition, when a taxpayer has failed to file a ...

docket:	014364-20
court:	NJ Tax Court
decided:	2016-12-09
status:	unpublished
citation:
Document Size:	92489

21 PHONE RECOVERY SERVICES LLC v. VERIZON NEW JERSEY, INC -- rank: 497

... the False Claims Act on the same obligations. See also N.J.S.A. 54:49-6. But, as we have noted, to circumvent this roadblock plaintiff ...

docket:	a0825-19
court:	NJ Superior Court Appellate Division
decided:	2020-10-15
status:	Unpublished
citation:
Document Size:	22631

22 XpediteSystems, Inc. v. Director, Division of Taxation -- rank: 485

... from the date of the filing of a return.” N.J.S.A. 54:49-6(b). 8 In that case, as here, the parties had ...

docket:	18847-10
court:	New Jersey Tax Court
decided:	0000-00-00
status:
citation:
Document Size:	40791

23 TRUMP PLAZA ASSOCIATES v. DIRECTOR, OF TAXATION -- rank: 451

... different dates. 3 Plaintiffs reliance on the notice provisions of N.J.S.A. 54:49-6, which require the Director to give notice of additional assessments ...

docket:	a5890-08
court:	New Jersey Superior Court Appellate Division
decided:	2010-08-13
status:	Published
citation:
Document Size:	46627

24 TRUMP PLAZA ASSOCIATES v. DIRECTOR, OF TAXATION -- rank: 451

... different dates. 3 Plaintiffs reliance on the notice provisions of N.J.S.A. 54:49-6, which require the Director to give notice of additional assessments ...

docket:	a5891-08
court:	New Jersey Superior Court Appellate Division
decided:	2010-08-13
status:	Published
citation:
Document Size:	46644

25 TRUMP PLAZA ASSOCIATES v. DIRECTOR, OF TAXATION -- rank: 451

... different dates. 3 Plaintiffs reliance on the notice provisions of N.J.S.A. 54:49-6, which require the Director to give notice of additional assessments ...

docket:	a5892-08
court:	New Jersey Superior Court Appellate Division
decided:	2010-08-13
status:	Published
citation:	25 N.J.Tax 555
Document Size:	46728

26 /usr/local/share/www/libweb/collections/courts/tax/00541-13.opn.html -- rank: 414

... Consent. See N.J.S.A. 54:49-14(a); N.J.S.A. 54:49-6(b); N.J.S.A. 54:32B-27. The Director ...

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