Search Rutgers Law Library N.J. Court Opinions

1 AETNA LIFE INSURANCE COMPANY v. DIRECTOR, DIVISION OF TAXATION -- rank: 1000

... tax on foreign life and health insurance companies pursuant to N.J.S.A. 17B:23-5. In general, the tax is calculated by comparing the taxes ... year 1996. Specifically, plaintiff contends that the express language of N.J.S.A. 17B:23-5 mandates that (I) special purpose assessments imposed in New Jersey ... by another State . . . in connection with particular kinds of insurance; . . . . [ N.J.S.A. 17B:23-5.] Plaintiff contends that this statute is clear on its face ... these assessments constitute special purpose assessments under paragraph b of N.J.S.A. 17B:23-5. Defendant contends, however, that, notwithstanding the express reference in that ... J.S.A. 17:32-15, a companion statute to N.J.S.A. 17B:23-5, imposing retaliatory tax on foreign property and casualty insurance companies ... that legislative history and administrative practice support his interpretation of N.J.S.A. 17B:23-5. I reject these contentions because defendant’s understanding of ...

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

2 American Fire & Casualty Company v. New Jersey Division of Taxation -- rank: 870

... 32-15. Life insurers are subject to retaliatory tax under N.J.S.A. 17B:23-5, which, for purposes of this appeal, is sufficiently similar to ...

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

3 AMERICAN FIRE AND CASUALTY COMPANY v. NEW JERSEY DIVISION OF TAXATION -- rank: 808

... to life and health insurance companies such as Pruco is N.J.S.A. 17B:23-5. The text of that statute is in relevant respects substantially ... Nos. 2357-01, 4712-01 and 4716-01. Footnote: 6      N.J.S.A. 17B:23-5 compares "any taxes, licenses and other fees, in the aggregate ...

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 AMERICAN FIRE AND CASUALTY COMPANY v. NEW JERSEY DIVISION OF TAXATION -- rank: 805

... to life and health insurance companies such as Pruco is N.J.S.A. 17B:23-5. The text of that statute is in relevant respects substantially ... Nos. 2357-01, 4712-01 and 4716-01. Footnote: 6      N.J.S.A. 17B:23-5 compares "any taxes, licenses and other fees, in the aggregate ...

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

5 AMERICAN FIRE AND CASUALTY COMPANY v. NEW JERSEY DIVISION OF TAXATION -- rank: 805

... to life and health insurance companies such as Pruco is N.J.S.A. 17B:23-5. The text of that statute is in relevant respects substantially ... Nos. 2357-01, 4712-01 and 4716-01. Footnote: 6      N.J.S.A. 17B:23-5 compares "any taxes, licenses and other fees, in the aggregate ...

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