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1 John F. Heuer v. Dir, Div of Taxation -- rank: 1000

... by the Boat Act for registering vessels in this state, N.J.S.A . 12:7-34.38(b), 2 taxpayer asserts that his use of the vessel ... storage, mooring, or servicing on other than a transient basis. N.J.S.A . 12:7-34.38. 3 There is no distinction in the Sales and Use ...

docket:	07465-91
court:
decided:	1992-06-03
status:
citation:	12 N.J. Tax 443
Document Size:	32612