Search Rutgers Law Library N.J. Court Opinions

1 /usr/local/share/www/libweb/collections/courts/tax/00028-14opn.opn.html -- rank: 1000

... the tax years during the Relevant Period and citing to N.J.S.A. 54:10A-15.11 to support this assessment. NADE timely protested the assessment. On ... a pass-through, nontaxable entity, and that the reference to N.J.S.A. 54:10A-15.11 in N.J.S.A. 54:10A-5(h) did ... of tax, if that partner files a refund claim, because N.J.S.A. 54:10A-15.11 does not contain a provision allowing the foreign corporate limited ... corporate limited partner and New Jersey. But, the Division claims, N.J.S.A. 54:10A- 15.11 requires the partnership to retroactively remit the payment for the ... N.J.S.A. 54-10A-15.7(b) and N.J.S.A. 54:10A-15.11, which require a limited partnership to withhold and remit CBT ... the privilege period or taxable year of the partner.” N.J.S.A. 54:10A-15.11(b). A well-settled canon of judicial interpretation of ...

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court:	NJ Superior Court Law/Chancery Division
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Document Size:	36781

2 /usr/local/share/www/libweb/collections/courts/tax/10921-13.opn.html -- rank: 905

... This represented Preserve’s liability for New Jersey CBT under N.J.S.A. 54:10A-15.11 based on 99% of partnership income which was 100% allocable ... This represented Preserve’s liability for New Jersey CBT under N.J.S.A. 54:10A-15.11 based on 99% of partnership income which was 100% allocable ... whatever manner that owner and ownership interest are designated.” N.J.S.A. 54:10A-15.11(c). Taxation’s regulations define a nonresident corporate partner as ...

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court:	NJ Superior Court Law/Chancery Division
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Document Size:	134786

3 /usr/local/share/www/libweb/collections/courts/appellate/a1331-17.opn.html -- rank: 813

... 54:10A-15.7 and -15.11 illogical or absurd. N.J.S.A. 54:10A-15.11 directs partnerships to remit tax payments on behalf of any ... whether the partnership is a qualified investment partnership. Stated differently, N.J.S.A. 54:10A-15.11 provides an exception to the general rule that a partnership ...

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4 Squibs -- rank: 565

... defendant audited plaintiff and assessed a deficiency on plaintiff under N.J.S.A. 54:10A-15.11, which requires partnerships to withhold and remit CBT on behalf ...

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court:	NJ Tax Court
decided:	2018-12-14
status:	Published
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Document Size:	29705