Search Rutgers Law Library N.J. Court Opinions

1 EVEREST REINSURANCE CO. v. NEWARK DIVISION OF TAX ABATEMENT AND SPECIAL TAXES -- rank: 1000

... and made applicable to the Newark City Payroll Tax by N.J.S.A. 40:48C-38. The facts are not in dispute. Everest is a Delaware ... Rev. Ordinance 7RCD(AS) 110697 (Nov. 6, 1997), and (2) N.J.S.A. 40:48C-38, quoted below, which requires payment of the tax as a ... the determination of a liability for the taxes imposed hereunder. [ N.J.S.A. 40:48C-38. Emphasis added.] After the filing of the within matter and ... Adopting Certain Provisions of the State Tax Uniform Procedure Law. N.J.S.A. 40:48C-38 of the Local Tax Authorization Law provides in part that ... Rights, L. 1992, c. 175, § 7, and enacted after N.J.S.A. 40:48C-38, is found in N.J.S.A. 54:49-15 ... Outdoor Advertising Co. , 55 N.J. 336, 339 (1970). Under N.J.S.A. 40:48C-38, the general provisions of the Local Tax Authorization Law, ...

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

2 CITY OF JERSEY CITY v. LIBERTY HARBOR HOLDING LLC. -- rank: 714

... order or assessment from the chief fiscal officer pursuant to N.J.S.A. 40:48C-38. In our view, this contention is without merit. As we ... order is not required to bring such a lawsuit. Although N.J.S.A. 40:48C-38 permits the City's chief fiscal officer to issue a ...

docket:	a0428-10
court:	NJ Superior Court Appellate Division
decided:	2011-04-05
status:	unpublished
citation:
Document Size:	26752