Search Rutgers Law Library N.J. Court Opinions

1 MACK-CALI REALTY CORP. v. STATE OF NEW JERSEY -- rank: 1000

... the payment of any tax on an employee’s salary. N.J.S.A. 40:48C-14, -16(e), -18. Pursuant to the LTAA, the Jersey City ... since its inception in 1970, and has never been amended. N.J.S.A. 40:48C-14. To say -- as plaintiffs now do -- that this provision is ... which the services are supervised, is in the municipality.” N.J.S.A. 40:48C-14. Cf. Whirlpool Props., Inc. v. Dir., Div. of Taxation, 208 ... have employees located within Jersey City, the enacting municipality. See N.J.S.A. 40:48C-14. Conversely, employers with no employees in the enacting municipality are ... the definition of “Payroll” and “Employee.” See N.J.S.A. 40:48C-14; Jersey City Mun. Code, Art. IV, § 304-18.9 ... from which the services are supervised, is in the municipality. [ N.J.S.A. 40:48C-14; Jersey City Mun. Code, Art. IV, § 304-18]. ...

docket:	l-4903-18
court:
decided:	2019-03-15
status:
citation:
Document Size:	141024

2 MACK-CALI REALTY CORP. v. STATE OF NEW JERSEY -- rank: 899

... Jersey City but . . . supervised . . . in Jersey City.' Ibid. 10 See N.J.S.A. 40:48C-14 (defining '[p]ayroll' for purposes of the LTAA). A-3097 ... from which the services are supervised, is in the municipality.' N.J.S.A. 40:48C-14. The Ordinance adopted the same language and further provided that ... employee. The LTAA permits the City to do so. See N.J.S.A. 40:48C-14(b) (including with the definition of '[p]ayroll' the amount ...

docket:	a3097-18
court:	NJ Superior Court Appellate Division
decided:	2021-02-16
status:	Published
citation:
Document Size:	96481

3 EVEREST REINSURANCE CO. v. NEWARK DIVISION OF TAX ABATEMENT AND SPECIAL TAXES -- rank: 882

... refund of $847,359.95 in Newark City Payroll Tax ( N.J.S.A. 40:48C- 14 to -19 and Newark, N.J. Rev. Ordinance 10:6 ... of interest and penalties. Everest protested these two assessments, citing N.J.S.A. 40:48C-14(e), which provides that the definition of an "employer" subject ... under the same statute as the Newark municipal payroll tax, N.J.S.A. 40:48C-14 to -19, the trial court judge held that interest was ... refund of a municipal payroll tax enacted under authority of N.J.S.A. 40:48C-14 to -19, et seq. Hudson County Chamber of Commerce v ... City Payroll Tax or any tax enacted under authority of N.J.S.A. 40:48C-14 to -19, will not bear interest. II. ATTORNEYS' FEES Plaintiff ...

docket:	07941-97
court:
decided:	1998-12-02
status:
citation:
Document Size:	112007

4 Hudson County Chamber of Commerce, et al. v. City of Jersey City -- rank: 769

... Ordinance was enacted pursuant to enabling legislation set forth in N.J.S.A. 40:48C-14 to -19. Specifically, N.J.S.A. 40:48C-15 ...

docket:	a-90-97
court:	njsupreme
decided:	1998-04-09
status:
citation:	153 N.J. 254
Document Size:	56675

5 /usr/local/share/www/libweb/collections/courts/appellate/a-8-9-10-11-21.opn.html -- rank: 538

... the company for that employee,” which is permissible under N.J.S.A. 40:48C-14(b). Id. at 444. And then, “[i]f New ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	23279

6 /usr/local/share/www/libweb/collections/courts/supreme/a-8-9-10-11-21.opn.html -- rank: 401

... the company for that employee,” which is permissible under N.J.S.A. 40:48C-14(b). Id. at 444. And then, “[i]f New ...

docket:
court:	New Jersey Supreme Court
decided:
status:
citation:
Document Size:	23172