Search Rutgers Law Library N.J. Court Opinions

1 American Fire & Casualty Company v. New Jersey Division of Taxation -- rank: 1000

... of calculating a foreign insurer’s retaliatory tax obligation under N.J.S.A. 17:32-15 when the premium tax cap statute, N.J.S.A ... the proper relationship between the State’s retaliatory tax statute, N.J.S.A. 17:32-15, 17B:23-5, and its premium tax cap statute, N ... for calculating a foreign insurer’s retaliatory tax obligation under N.J.S.A. 17:32-15, in circumstances where the premium tax cap statute, N.J ... taxation is higher than New Jersey’s 2.1% rate. N.J.S.A. 17:32-15, 17B:23-5. In such a situation, an insurer pays ... an amount equal to the difference between the two rates. N.J.S.A. 17:32-15, 17B:23-5. The retaliatory tax statute states, in pertinent ... companies . . . of such other state . . . doing business in New Jersey . . . . [ N.J.S.A. 17:32-15.] See footnote 1 In Employers’ Fire Insurance Co. v. ...

docket:	a-134-04
court:	njsupreme
decided:	2006-10-19
status:
citation:	*CITE_PENDING*
Document Size:	79647

2 AMERICAN FIRE AND CASUALTY COMPANY v. DIRECTOR, DIVISION OF TAXATION, -- rank: 908

... Jersey, seek refunds of retaliatory tax assessed against them under N.J.S.A. 17:32-15. 1 They claim that defendant Director of the New Jersey ... effect on July 12, 2001, and this appeal ensued. Under N.J.S.A. 17:32-15, retaliatory tax is calculated by comparing the tax obligations of ... calculation” is required or permitted under the retaliatory tax statute, N.J.S.A. 17:32-15, but commented that the “aggregate method appears to be ... S.A. 54:18A-6, and the retaliatory tax statute, N.J.S.A. 17:32-15, should be analyzed together, in pari materia , because both are ... ”). Neither N.J.S.A. 54:18A-6 nor N.J.S.A. 17:32-15 provides any express guidance as to its relationship to the ... to domestic and foreign insurance companies. The retaliatory tax statute, N.J.S.A. 17:32-15, applies only to foreign companies but is part of ...

docket:	04714-01
court:
decided:	2003-12-02
status:
citation:	21 N.J. Tax 155
Document Size:	65138

3 AMERICAN FIRE AND CASUALTY COMPANY v. NEW JERSEY DIVISION OF TAXATION -- rank: 824

... Jersey's retaliatory tax, enacted in 1950 and codified at N.J.S.A. 17:32-15, has a wholly different purpose. That statute, stripped to its ... relevant respects substantially similar See footnote 6 to that of N.J.S.A. 17:32-15, applicable to the Ohio Casualty companies. Pruco, like West American ... 64 (App. Div. 1987). The retaliatory tax statutes at issue, N.J.S.A. 17:32-15 (applicable to the Ohio Casualty companies) and 17B:23-5 ... as to the manner in which, in the language of N.J.S.A. 17:32-15, the "premium or income or other taxes, or any fees ... in New Jersey and any other state or Canada, whereas N.J.S.A. 17:32-15 compares "any premium or income or other taxes, or any ...

docket:	A2708-03
court:	NJ Superior Court Appellate Division
decided:	2005-03-09
status:	published
citation:	375 N.J. Super. 434 868 A.2d 346
Document Size:	80305

4 AETNA LIFE INSURANCE COMPANY v. DIRECTOR, DIVISION OF TAXATION -- rank: 820

... tax as follows in the context of a dispute under N.J.S.A. 17:32-15, a companion statute to N.J.S.A. 17B:23 ... based on a Senate Committee Statement to a bill amending N.J.S.A. 17:32-15 which, as described above, imposes retaliatory tax on insurance companies ... N.J.S.A. 17B:23-5. As originally enacted, N.J.S.A. 17:32-15 contained no provision relating to special purpose obligations and assessments ... S. 1749 before enactment. As originally introduced, this bill amended N.J.S.A. 17:32-15 to exclude “special purpose obligations or assessments imposed by ... the original bill contained the following sentence: “In amending [ N.J.S.A. 17:32-15] to exclude special purpose obligations and assessments, the bill brings ... J.S.A. 17B:23-5 differs from that of N.J.S.A. 17:32-15, defendant reasonably could have considered the Committee Statements discussed ...

docket:	02371-01
court:
decided:	2002-03-18
status:
citation:	20 N.J. Tax 87
Document Size:	58415

5 AMERICAN FIRE AND CASUALTY COMPANY v. NEW JERSEY DIVISION OF TAXATION -- rank: 820

... Jersey's retaliatory tax, enacted in 1950 and codified at N.J.S.A. 17:32-15, has a wholly different purpose. That statute, stripped to its ... relevant respects substantially similar See footnote 6 to that of N.J.S.A. 17:32-15, applicable to the Ohio Casualty companies. Pruco, like West American ... 64 (App. Div. 1987). The retaliatory tax statutes at issue, N.J.S.A. 17:32-15 (applicable to the Ohio Casualty companies) and 17B:23-5 ... as to the manner in which, in the language of N.J.S.A. 17:32-15, the "premium or income or other taxes, or any fees ... in New Jersey and any other state or Canada, whereas N.J.S.A. 17:32-15 compares "any premium or income or other taxes, or any ...

docket:	a4455-03
court:	njappellate
decided:	2005-03-09
status:	published
citation:	*CITE_PENDING*
Document Size:	82609

6 AMERICAN FIRE AND CASUALTY COMPANY v. NEW JERSEY DIVISION OF TAXATION -- rank: 820

... Jersey's retaliatory tax, enacted in 1950 and codified at N.J.S.A. 17:32-15, has a wholly different purpose. That statute, stripped to its ... relevant respects substantially similar See footnote 6 to that of N.J.S.A. 17:32-15, applicable to the Ohio Casualty companies. Pruco, like West American ... 64 (App. Div. 1987). The retaliatory tax statutes at issue, N.J.S.A. 17:32-15 (applicable to the Ohio Casualty companies) and 17B:23-5 ... as to the manner in which, in the language of N.J.S.A. 17:32-15, the "premium or income or other taxes, or any fees ... in New Jersey and any other state or Canada, whereas N.J.S.A. 17:32-15 compares "any premium or income or other taxes, or any ...

docket:	a3676-03
court:	njappellate
decided:	2005-03-09
status:	published
citation:	*CITE_PENDING*
Document Size:	82429