Search Rutgers Law Library N.J. Court Opinions

1 UNITED PARCEL SERVICE GENERAL SERVICES CO. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 1000

... capital or property, or maintaining an office, in this State. [ N.J.S.A. 54:10A-2.] Based on those statutory provisions, I reject Telecom’s contentions. Under the express language of N.J.S.A. 54:10A-2 and -6, one hundred percent of its income is taxable ...

docket:	07845-04
court:
decided:	2009-06-05
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Document Size:	163074

2 NEW JERSEY NATURAL GAS CO. v. DIRECTOR, DIVISION OF TAXATION -- rank: 978

... 6. The CBT imposes a franchise tax on domestic corporations. N.J.S.A. 54:10A-2. The tax is based upon the corporation’s entire net ...

docket:	00240-05
court:
decided:	2008-04-17
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citation:
Document Size:	143317

3 DELMARVA POWER AND LIGHT CO. v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 970

... the privilege of exercising a corporate franchise in New Jersey. N.J.S.A . 54:10A-2. Exempt corporations are specifically enumerated in the CBT Act. N ...

docket:	00343-99
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decided:	2006-07-14
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Document Size:	84679

4 Praxair Technology, Inc. v. Director, Division of Taxation -- rank: 970

... The Tax Court noted that during the relevant time period, N.J.S.A. 54:10A-2 required every foreign corporation to pay an annual franchise tax ... gave rise to liability under the Corporation Business Tax Act, N.J.S.A. 54:10A-2, for the years 1994-1996, before an example was added ... those meanings. (pp. 11-12) 2. At all relevant times, N.J.S.A. 54:10A-2 provided that foreign corporations shall pay an annual tax for ... plaintiff under Section 2 of the Corporation Business Tax Act, N.J.S.A. 54:10A-2, for the years 1994 to and including 1996 is REINSTATED ... respect of the first issue, the Tax Court noted that N.J.S.A. 54:10A-2 provides the taxing authority applicable to plaintiff. During the time ... a post-tax amnesty 5% penalty, as separately authorized by N.J.S.A. 54:10A-2 (emphasis supplied).]2 The Tax Court explained that 'N. ...

docket:	a-91-08
court:	supreme
decided:	2009-12-15
status:
citation:
Document Size:	43501

5 Daimler Investments US Corporation v. Director, Division of Taxation -- rank: 967

... capital or property, or maintaining an office, in this State. [N.J.S.A. 54:10A-2.] The determination of CBT tax base is a two-step ...

docket:	008165-16
court:	NJ Tax Court
decided:	2019-01-31
status:	Unpublished
citation:
Document Size:	50345

6 /usr/local/share/www/libweb/collections/courts/tax/10921-13.opn.html -- rank: 919

... income derived from New Jersey). For purposes of the CBT, N.J.S.A. 54:10A-2 also does not make any distinction as to a general ... Jersey, in addition to the other privileges under existing law. N.J.S.A. 54:10A-2. The Legislature made it clear that a corporation’s � ... the “privilege of deriving receipts from” New Jersey. See N.J.S.A. 54:10A-2; N.J.A.C. 18:7-1.6(a)(2 ... 8(a) should be voided as exceeding statutory authority of N.J.S.A. 54:10A-2. As noted above, N.J.A.C. 18:7-1 ... not articulate any reason for the relief it seeks. Second, N.J.S.A. 54:10A-2 itself subjects a corporation to the CBT for either � ... Example 3 profess to ignore the constitutional limits incorporated in N.J.S.A. 54:10A-2 and N.J.A.C. 18:7-1.8( ...

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court:	NJ Superior Court Law/Chancery Division
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7 /usr/local/share/www/libweb/collections/courts/tax/15083-14.opn.html -- rank: 916

... tax under the Constitution and statutes of the United States. [ N.J.S.A. �54:10A-2 .] At its inception, the Act granted special treatment to regulated ...

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court:	NJ Superior Court Law/Chancery Division
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Document Size:	100921

8 /usr/local/share/www/libweb/collections/courts/tax/12945-11.opn.html -- rank: 913

... Tax for the privilege of doing business in the state. N.J.S.A. 54:10A-2 (amended 2002). The Corporation Income Tax was considered a second ... the state or exercising a corporate franchise in the state. N.J.S.A. 54:10A-2. Conversely, the CIT reached corporations which derived income from sources ... allowed under the Constitution and statutes of the United States. N.J.S.A. 54:10A-2. The statement accompanying the bill which lead to the amendments ...

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court:	NJ Superior Court Law/Chancery Division
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9 HM Bay, Inc. v. Dir., Div. of Taxation -- rank: 911

... a corporate business tax return and pay a tax. Specifically, N.J.S.A. 54:10A-2 provides that: Every domestic or foreign corporation which is not ... capital or property, or maintaining an office, in this State. [ N.J.S.A. 54:10A-2 (emphasis added).] Therefore, unless statutorily “expressly exempted,” every ... location in this State to a location outside this State. [N.J.S.A. 54:10A-2.] The CBT Act further identifies eleven corporations that are � ... and defendant that none of the activities set forth under N.J.S.A. 54:10A-2 are at issue in this matter. Moreover, plaintiff does not ...

docket:	012545-21
court:	NJ Superior Court Appellate Division
decided:	2023-12-18
status:	Unpublished
citation:
Document Size:	70518

10 /usr/local/share/www/libweb/collections/courts/tax/011704-20.opn.html -- rank: 900

... capital or property, or maintaining an office in New Jersey. N.J.S.A. 54:10A-2. In general, corporations which are subject to tax in New ...

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court:	NJ Superior Court Law/Chancery Division
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Document Size:	89145

11 VERIZON NEW JERSEY, INC v. BOROUGH OF HOPEWELL -- rank: 881

... State, county or local taxation' on intangible business personal property, N.J.S.A. 54:10A-2, it expressly exempted all corporations subject to the Franchise and ...

docket:	a2909-18
court:	NJ Superior Court Appellate Division
decided:	2023-06-14
status:	Unpublished
citation:
Document Size:	181864

12 SpringLicensing Group, Inc. v. Director, Division of Taxation -- rank: 881

... claim a refund. The court finds defendant’s argument persuasive. N.J.S.A. 54:10A-2 subjects a foreign corporation to CBT if, among others, it ... the payee member’s immunity to the subjectivity provisions of N.J.S.A. 54:10A-2. Therefore, the payor entity’s add-back of royalty payments ... this issue is appropriate. ( B) Is Springs Subject to CBT ? N.J.S.A. 54:10A-2 subjects foreign corporations to the CBT if they were, among ... which was decided after the 2002 BTRA’s amendment to N.J.S.A. 54:10A-2, the court ruled that the CBT “may be constitutionally ... member. There is no indication in the plain language of N.J.S.A. 54:10A-2 (the subjectivity provision), or in N.J.S.A. 54 ... far from arbitrary since it is in keeping with Lanco ; N.J.S.A. 54:10A-2; and N.J.S.A. 54:10A-4.4. ...

docket:	10001-10
court:	New Jersey Tax Court
decided:	0000-00-00
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citation:
Document Size:	58777

13 /usr/local/share/www/libweb/collections/courts/tax/00028-14opn.opn.html -- rank: 881

... annual franchise tax for each year, as hereinafter provided.” N.J.S.A. 54:10A-2. A corporation is defined as: any corporation, joint-stock company ... becomes a taxable entity. As seen from the language in N.J.S.A. 54:10A-2, -4(c), -15.7, and - 15.11, the taxable entity ... in violation of the United States Constitution or federal statutes. N.J.S.A. 54:10A-2. Therefore, the issue of nexus between the nonresident corporate partner ...

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14 VERIZON NEW JERSEY, INC. VS. BOROUGH OF HOPEWELL -- rank: 881

... State, county or local taxation' on intangible business personal property, N.J.S.A. 54:10A-2, it expressly exempted all corporations subject to the Franchise and ...

docket:	a2909-18
court:	appellate
decided:	2023-06-12
status:	Unpublished
citation:
Document Size:	179685

15 /usr/local/share/www/libweb/collections/courts/appellate/a1331-17.opn.html -- rank: 876

... or for the privilege of doing business . . . in this State.' N.J.S.A. 54:10A-2. The statute then exempts from the definition of 'deriving receipts ... doing busine ss' certain categories of transactions not at issue. N.J.S.A. 54:10A-2. The statute further adds that a taxpayer, including a foreign ... tax under the Constitution and statutes of the United States.' N.J.S.A. 54:10A-2. A-1331-17T3 14 The Tax Court found 'undisputed' that ... App. Div. 2016). A-1331-17T3 15 receipts' clause in N.J.S.A. 54:10A-2 to 'broadly' apply to foreign limited partners, whose taxability is ... if a foreign corporation became subject to CBT 'automatically' under N.J.S.A. 54:10A-2 merely by deriving receipts from New Jersey sources. Plaintiff's ... omitted).] Plaintiff further argues that the Legislature did not intend N.J.S.A. 54:10A-2 to apply 'broadly' to foreign limited partners. This approach ...

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