Search Rutgers Law Library N.J. Court Opinions

46 LORILLARD LICENSING COMPANY LLC v. DIRECTOR, DIVISION OF TAXATION -- rank: 549

... impose a tax on activities within its borders pursuant to N.J.S.A. 54:10A-2, but Judge DeAlmeida imposed Lanco "and New Jersey's nexus ...

docket:	a2033-13
court:	NJ Superior Court Appellate Division
decided:	2015-12-04
status:	unpublished
citation:	29 N.J.Tax 275
Document Size:	28676

47 SUTTON WAREHOUSING INC. V. DIRECTOR, N.J. DIVISION OF TAXATION -- rank: 468

... capital or property as a corporation in this State under N.J.S.A. 54:10A-2 which gave rise to the CBT assessment. Thus, while plaintiff ...

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

48 PRAXAIR TECHNOLOGY, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 460

... Director may abate, waive, or remit the late filing penalty. N.J.S.A. 54:10A-2 applies directly to [plaintiff] as a foreign corporation deriving income ... the years in question. . . . [T]he long-standing language of N.J.S.A. 54:10A-2 applies directly to [plaintiff] as a foreign corporation deriving income ...

docket:	a6262-06
court:	superior court appellate division
decided:	2008-12-15
status:	published
citation:	404 N.J.Super. 287 961 A.2d 738
Document Size:	50045