Search Rutgers Law Library N.J. Court Opinions

16 /usr/local/share/www/libweb/collections/courts/tax/asd.opn.html -- rank: 611

... of the three-year statutory period for assessing GIT under N.J.S.A. 54A:9-4(a). As such, there must be a showing that â ... the burden to prove the statutory exemption set forth in N.J.S.A. 54A:9- 4(c)(1)(B). See Anita K. Leather v. Dir., Div ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	28150

17 Saulwil, Inc. v. Director, Div. of Taxation -- rank: 568

... assessment under the extended six-year limitations period pursuant to N.J.S.A. 54A:9-4. At the administrative protest, plaintiffs contended that the auditor incorrectly ...

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status:	unpublished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

18 ROBERT H. HILL and SARAH K HILL, minors v. DIRECTOR, STATE OF NEW JERSEY DIVISION OF TAXATION -- rank: 487

... had statutory authority to recoup the erroneous refunds pursuant to N.J.S.A. 54A:9-4(c)(4): An erroneous refund shall be considered an underpayment ... appropriately granted summary judgment in favor of Taxation. Pursuant to N.J.S.A. 54A:9-4(c)(4), Judge Sundar held "Taxation was authorized to treat ...

docket:	a1980-13
court:	NJ Superior Court Appellate Division
decided:	2016-06-17
status:	unpublished
citation:	29 N.J.Tax 318
Document Size:	20361