Search Rutgers Law Library N.J. Court Opinions

16 STATEWIDE COMMERCIAL CLEANING, LLC, vs. DIRECTOR, DIVISION OF TAXATION -- rank: 565

... be reviewed. N.J.S.A. 54:49-18(a); N.J.S.A. 54:51A-14(a); N.J.S.A. 54:32B-21(a). In ...

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status:	unpublished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

17 GABGEO, INC. v. DIRECTOR, DIVISION OF TAXATION, et al. -- rank: 524

... a hearing. [ N.J.S.A . 54:49-18(a).] N.J.S.A . 54:51A-14 provides “ all complaints shall be filed within 90 days ... S.A . 54:32B-21.] Case law has strictly construed N.J.S.A . 54:51A-14 and N.J.S.A . 54:49-18. It has ...

docket:	07640-04
court:
decided:	2006-04-21
status:
citation:
Document Size:	62366

18 United Autoland, Inc. v. Director, Division of Taxation -- rank: 508

... or vacating any such finding or assessment. [Ibid.] 3 Finally, N.J.S.A. 54:51A-14(a) of the State Uniform Tax Procedure Law governing appeals ...

docket:	13446-18
court:	NJ Tax Court
decided:	2020-02-11
status:	Unpublished
citation:
Document Size:	13783

19 DONNA PORCARO V. DIRECTOR, DIVISION OF TAXATION -- rank: 502

... 3.1(a). Regarding appeals filed in the Tax Court, N.J.S.A. 54:51A-14(a) of the UPL mandates that “all complaints shall ...

docket:	12296-20opn
court:	tax
decided:	2024-05-31
status:	Published
citation:
Document Size:	34555

20 BRACHA EXPORT CORPORATION v. DIRECTOR, DIVISION OF TAXATION -- rank: 499

... time-barred by the ninety-day appeal period, pursuant to N.J.S.A. 54:51A-14 and Rule 8:4-1(b). We disagree. Our review ... A. 54:48-1 to 53-19, provides the same. N.J.S.A. 54:51A-14(a). Moreover, N.J.S.A. 54:51A-16 states ...

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status:	unpublished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

21 Smart Publications, LLC et al. v. Director, Division of Taxation -- rank: 489

... Taxation , 17 N.J. Tax 110 (App. Div. 1997). Although N.J.S.A. 54:51A-14 establishes that a “complaint[] shall be filed within 90 ... of the action to be reviewed," mirroring the language of N.J.S.A. 54:51A-14. With respect to the calculation of the ninety days, Rule ...

docket:	12506-13
court:	NJ Tax Court
decided:	2014-04-29
status:	unpublished
citation:
Document Size:	17117

22 MarkhamEnterprises (Mount Holly Exxon) v. -- rank: 456

... the date of the action sought to be reviewed.” N.J.S.A. 54:51A-14. The 90-day period is also stated in R. 8 ... of the 90-day filing period established by statute. See N.J.S.A. 54:51A-14. Plaintiffs, instead, asks the court to extend or relax the ...

docket:	15626-09
court:	New Jersey Tax Court
decided:	2015-03-03
status:
citation:
Document Size:	36277

23 MarkSahaya v. Director, Division of Taxation -- rank: 456

... the date of the action sought to be reviewed.” N.J.S.A. 54:51A-14. The 90-day period is also stated in R. 8 ... of the 90-day filing period established by statute. See N.J.S.A. 54:51A-14. Plaintiff, instead, asks the court to extend or relax the ...

docket:	15655-09
court:	New Jersey Tax Court
decided:	2015-01-01
status:
citation:
Document Size:	29073

24 Westside Saloon, LLC vs Director, Division of Taxation -- rank: 450

... modifying or vacating any such finding or assessment. [Ibid.] Finally, N.J.S.A. 54:51A-14(a) of the State Uniform Tax Procedure Law governing appeals ... stated in N.J.S.A. 54:32B-21(a), N.J.S.A. 54:51A-14(a), and R. 8:4-1(b), an appeal to ...

docket:	013582-18
court:	NJ Tax Court
decided:	2021-03-22
status:	Unpublished
citation:
Document Size:	19069

25 JOSEPH LUNIN et al. v. DIRECTOR, NEW JERSEY <br -- rank: 445

... filing an appeal to the Tax Court set forth in N.J.S.A. 54:51A-14, which provides: “[e]xcept as otherwise provided in this ... rules of court”) made R. 1:3-3 applicable to N.J.S.A. 54:51A-14. Id. at 117. The decision in Holmdel , supra , applies to ...

docket:	04219-00
court:
decided:	2001-02-08
status:
citation:	19 N.J. Tax 277
Document Size:	25944

26 GASTIME, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 434

... contends that, under N.J.S.A. 54:49-18a, N.J.S.A. 54:51A-14 (requiring Tax Court complaints to be filed “within 90 ...

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

27 MY WAY BG, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 418

... after the date of the action sought to be reviewed.' N.J.S.A. 54:51A-14; see also R. 8:4-1(b) ('Complaints seeking to ... Tax 177, 183 (Tax 1981). Here, despite being required by N.J.S.A. 54:51A-14 and R. 8:4-1(b) to seek review within ...

docket:	a0583-17
court:	NJ Superior Court Appellate Division
decided:	2019-06-11
status:	Unpublished
citation:
Document Size:	20736

28 Estate of Josephine Pelligra, Gerald G. Schweighart, Sr., Executor v. Director, Division of Taxation, <br -- rank: 390

... the date of the action sought to be reviewed.” N.J.S.A. 54:51A-14 a. The notice of assessment issued by the Division in ...

docket:	04954-04
court:
decided:	2008-02-20
status:
citation:
Document Size:	18609

29 Saint Joseph Contractor Corp. v. Director, Division of Taxation -- rank: 357

... taxpayer for the taxes imposed by this act.” Ibid. N.J.S.A. 54:51A-14(a) of the State Uniform Tax Procedure Law governing appeals ...

docket:	009715-19
court:	NJ Tax Court
decided:	2020-03-25
status:	Unpublished
citation:
Document Size:	11481

30 Francia Encarnacion v. Director, Division of Taxation -- rank: 355

... 1(a). 3 Regarding appeals filed in the Tax Court, N.J.S.A. 54:51A-14(a) of the UPL mandates that “all complaints shall ...

docket:	008889-19
court:	NJ Tax Court
decided:	2021-06-11
status:	Unpublished
citation:
Document Size:	12618