Search Rutgers Law Library N.J. Court Opinions

1 JOHNSON JOHNSON V. DIRECTOR, DIVISION OF TAXATION -- rank: 1000

... risks. Surplus lines insurance was taxed under the authority of N.J.S.A. 17:22-6.59 (2010). That statute required the insurance agent to 'collect from ... than insurance procured through a surplus lines agent pursuant to' N.J.S.A. 17:22- 6.59. N.J.S.A. 17:22-6.64 (2010). To ... 2011, the premium receipts tax [paid by insurance agents under N.J.S.A. 17:22-6.59 for surplus lines insurance coverage] and the self- procurement tax ... the State never assessed it surplus lines insurance tax under N.J.S.A. 17:22-6.59. Pursuant to the clear language of N.J.S.A ... under NRRA. As noted above, prior to the 2011 amendment N.J.S.A. 17:22-6.59 provided that '[i]f a surplus lines policy covers risk ... However, Section 2 of L. 2011, c. 119 specifically amended N.J.S.A. 17:22-6.59 to permit the State, for the first time, to ...

docket:	a5423-17
court:	NJ Superior Court Appellate Division
decided:	2019-09-25
status:	Published
citation:	--- A.3d ----
Document Size:	48248

2 /usr/local/share/www/libweb/collections/courts/tax/13502-16opn.opn.html -- rank: 931

... taxing provision for insurance procured through a surplus lines broker, N.J.S.A. 17:22-6.59, with identical language as follows: if a policy “covers ... insurance is designated as a “premium receipts tax” under N.J.S.A. 17:22-6.59. It is also referred to in other sources as a ... remit the premium receipts tax to the DOBI Commissioner. See N.J.S.A. 17:22-6.59. Although not specifically mentioned in the history of the legislation ... the insured. 24 There is an IPT exemption under both N.J.S.A. 17:22-6.59 and N.J.S.A. 17:22-6.64, relating ... additional language regarding domestic surplus lines insurers; (3) by amending N.J.S.A. 17:22-6.59 to replace the language regarding a surplus lines policy that ... 2011. As a result of the 2011 statutory amendments, both N.J.S.A. 17:22-6.59 and 17:22-6.64 now include the following ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	88432

3 IN THE MATTER OF THE NEW JERSEY FIREMEN'S ASSOCIATION -- rank: 539

... 2; and fire insurance premiums of surplus lines fire insurers, N.J.S.A. 17:22-6.59. 12 In particular, we note that an agency may exempt ...

docket:	a2810-13
court:	NJ Superior Court Appellate Division
decided:	2015-12-18
status:	published
citation:	443 N.J.Super. 238 128 A.3d 716
Document Size:	124357

4 IN RE THE OBJECTION OF THE MARKEL INS. COMPANIES -- rank: 501

... s tax on premiums paid to surplus lines insurers under N.J.S.A. 17:22-6.59 (imposing a 3" tax to be collected by the surplus ...

docket:	a1460-97
court:	njappellate
decided:	1999-03-03
status:	published
citation:	<a href=
Document Size:	48438

5 IN RE THE OBJECTION OF THE MARKEL INS. COMPANIES -- rank: 501

... s tax on premiums paid to surplus lines insurers under N.J.S.A. 17:22-6.59 (imposing a 3" tax to be collected by the surplus ...

docket:	a1890-97
court:	njappellate
decided:	1999-03-03
status:	published
citation:	<a href=
Document Size:	48438

6 IN RE THE OBJECTION OF THE MARKEL INS. COMPANIES -- rank: 501

... s tax on premiums paid to surplus lines insurers under N.J.S.A. 17:22-6.59 (imposing a 3" tax to be collected by the surplus ...

docket:	a1889-97
court:	njappellate
decided:	1999-03-03
status:	published
citation:	<a href=
Document Size:	48438

7 DIRECTOR v. STRATHMORE INSURANCE COMPANY -- rank: 493

... subject to the FIPT at a rate of 3%. See N.J.S.A. 17:22-6.59 (of the 5% premium receipts tax, a surplus lines agent ...

docket:	00151-19
court:	NJ Superior Court Appellate Division
decided:	2023-01-30
status:	Published
citation:
Document Size:	67340

8 JOHN PAFF v. NEW JERSEY STATE FIREMEN'S ASSOCIATION -- rank: 376

... the Association. L. 2009, c. 75, § 4, codified at N.J.S.A. 17:22-6.59. 2 The Association in turn disburses funds to the local ...

docket:	a4111-11
court:	NJ Superior Court Appellate Division
decided:	2013-06-13
status:	published
citation:	431 N.J.Super. 278 69 A.3d 118
Document Size:	45041