Search Rutgers Law Library N.J. Court Opinions

1 COMMITTEE ON OPINION JAMES CONSTRUCTION COMPANY, INC. Plaintiff v. DIRECTOR, DIVISION OF TAXATION et al. -- rank: 1000

... only two other pertinent statutes dealing with Tax Court jurisdiction. N.J.S.A. 54:51A-13 and -16 were enacted to be effective, as of January 28, 1983, and provide as follows. N.J.S.A. 54:51A-13 provides: Except with respect to review of equalization tables, all ... Court jurisdiction beyond the limits discussed in Alid , supra . Certainly, N.J.S.A. 54:51A-13 and -16 appear to cover the same subject area as ... the doctrine of in pari materia , the statutory provisions of N.J.S.A. 54:51A-13 and -16 must be construed with N.J.S.A ... the jurisdiction of the Tax Court. An historical analysis of N.J.S.A. 54:51A-13 and -16 establishes that the phrase "tax matters" as referred ... I underscore, specifically, granted jurisdiction. If by its language in N.J.S.A. 54:51A-13 and -16, the Legislature intended to expand the Tax ...

docket:	05268-98
court:
decided:	1999-06-22
status:
citation:	18 N.J. Tax 224
Document Size:	111955

2 SOMNUK SUECHARON v. DIRECTOR, DIVISION OF TAXATION -- rank: 993

... N.J.S.A. 54:4-14 and -18: Certainly, N.J.S.A. 54:51A-13 and -16 appear to cover the same subject area as ...

docket:	02857-02
court:
decided:	2002-11-04
status:
citation:	20 N.J. Tax 371
Document Size:	69897

3 BORDENTOWN REAL ESTATE ASSOCIATES, LLC et al. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 932

... which provides that this classification of cases be governed by N.J.S.A. 54:51A-13 through -20. The procedure for tax appeals is set out ... 54:51A-12 provides that certain matters are governed by N.J.S.A. 54:51A-13 through 20. N.J.S.A. 54:51A-12 provides ... determination to the Tax Court pursuant to the provisions of N.J.S.A. 54:51A-13 et seq. N.J.A.C. 18:16-8.10 ...

docket:	00133-08
court:
decided:	2009-03-17
status:
citation:
Document Size:	88203

4 JAMES LIAPAKIS, Petitioner-Appellant v. STATE OF NEW JERSEY, DEPARTMENT TREASURY, DIVISION OF TAXATION, et al. -- rank: 780

... the statutes involved and their interplay with the court rules. N.J.S.A. 54:51A-13 provides, "all complaints seeking review of actions of the Director ...

docket:	a5341-00
court:	njappellate
decided:	2003-09-15
status:	published
citation:	363 N.J. Super. 96 831 A.2d 120
Document Size:	31997

5 EVEREST REINSURANCE CO. v. NEWARK DIVISION OF TAX ABATEMENT AND SPECIAL TAXES -- rank: 740

... taxes other than the local property tax are found in N.J.S.A. 54:51A-13 to -23 (Title 54,"Taxation," Subtitle 9, "State Tax Uniform ... Provisions of the STUPL found in chapter 51A, article 2 ( N.J.S.A. 54:51A-13, -15, and -16), refer to the Director of the Division ... 48C-38 is to effectively make the appeal procedures of N.J.S.A. 54:51A-13 through -23, applicable to municipal taxes, then those references to ...

docket:	07941-97
court:
decided:	1998-12-02
status:
citation:
Document Size:	112007

6 MAEGAN STALLINGS V DIRECTOR, DIVISION OF TAXATION -- rank: 667

... Plaintiff’s receipt of the 2017 refund. 4 Pursuant to N.J.S.A. 54:51A-13., the complaint to the Tax Court is required to be ...

docket:	009002-23
court:	NJ Superior Court Appellate Division
decided:	2024-02-02
status:	Unpublished
citation:
Document Size:	28646

7 HARRY’S LOBSTER HOUSE v. DIRECTOR, DIVISION OF <br -- rank: 618

... of the date of the action sought to be reviewed. N.J.S.A. 54:51A-13 and -14. There is nothing in the specific taxing statutes ... action sought to be reviewed, and bypass the administrative protest. N.J.S.A. 54:51A-13 and -14. See Harris Corp. v. Director, Div. of Taxation ...

docket:	04978-04
court:
decided:	2006-06-05
status:
citation:
Document Size:	55158

8 Merrill Lynch Credit Corp v Dir. Division of Taxation -- rank: 600

... J.S.A. 54:49-18 (ninety days to protest); N.J.S.A. 54:51A-13, -14 (ninety days to appeal). On January 8, 2016, an ...

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

9 GASTIME, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 591

... Court of New Jersey in accordance with the provisions of N.J.S.A. 54:51A-13 et. seq. Plaintiff filed its Tax Court complaint on November ... sic] of New Jersey in accordance with the provisions of N.J.S.A. 54:51A-13 et. seq. The quoted provisions substantially compensate for the gap ...

docket:	02003-01
court:
decided:	2002-05-24
status:
citation:	20 N.J. Tax 158
Document Size:	47881

10 SCOTT FRYBARGER v. DEPARTMENT OF THE TREASURY DIVISION OF TAXATION -- rank: 579

... Court of New Jersey in accordance with the provisions of N.J.S.A. 54:51A-13 et. seq." Defendant seized Titan's trailer of equipment on ...

docket:	a2410-08
court:	superior court appellate division
decided:	2010-04-20
status:	unpublished
citation:
Document Size:	51153

11 JOANNE LaBARBERA v. DIRECTOR, DIVISION OF TAXATION -- rank: 573

... by pertinent provisions of the State Tax Uniform Procedures Act, N.J.S.A. 54:51A-13 to 23. The court concludes that Joanne LaBarbera has standing ...

docket:	00020-20
court:
decided:	2009-01-27
status:
citation:
Document Size:	34210

12 Harris Corporation v. Dir, Division of Taxation -- rank: 548

... remedies before filing a complaint in the Tax Court. See N.J.S.A. 54:51A-13 to -20; N.J.S.A. 54:49-18a. In ...

docket:	05784-93
court:
decided:	1995-08-03
status:
citation:	15 N.J. Tax 119
Document Size:	42871

13 STATEWIDE COMMERCIAL CLEANING, LLC, vs. DIRECTOR, DIVISION OF TAXATION -- rank: 524

... conference and file an appeal directly with the Tax Court. N.J.S.A. 54:51A-13; see also N.J.S.A. 54:32B-21(a ...

docket:	03504-15
court:	NJ Tax Court
decided:	2017-10-20
status:	unpublished
citation:
Document Size:	63042

14 YAWAR SYED V DIRECTOR, DIVISION OF TAXATION\r\n -- rank: 509

... date of this notice in accordance with the provisions of N.J.S.A. 54:51A-13 et seq. Approximately fifteen months later, on November 11, 2023 ... “with respect to any tax matter” is governed by N.J.S.A. 54:51A-13 to-20 of the State Uniform Tax Procedure Law (â ...

docket:	010253-23-yawarsyvdivtax
court:	tax
decided:	2024-04-12
status:	Unpublished
citation:
Document Size:	20048

15 BRACHA EXPORT CORPORATION v. DIRECTOR, DIVISION OF TAXATION -- rank: 496

... made at the conference. The Division notified plaintiff that under N.J.S.A. 54:51A-13, plaintiff had ninety days to appeal the determination. Instead of ...

docket:	a1638-10
court:	NJ Superior Court Appellate Division
decided:	2012-03-20
status:	unpublished
citation:
Document Size:	40543