Search Rutgers Law Library N.J. Court Opinions

1 BORDENTOWN REAL ESTATE ASSOCIATES, LLC et al. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 1000

... the provisions regarding filing deadlines to challenge the RTF. Furthermore, N.J.S.A. 46:15-7.4 provides Notwithstanding the provisions of section 8 of P.L ... as the Director of the Division of Taxation may require. [ N.J.S.A. 46:15-7.4 (emphasis added).] Although this appeal does not arise under N.J.S.A. 46:15-7.4, the statutory language contained in N.J.S.A. 46:15-7.4 provides clear guidance as to how to request a refund ... a matter does not fall within the specific requirements of N.J.S.A. 46:15-7.4. However, it does not appear that plaintiffs had actual knowledge ... for requesting a refund of the RTF set forth under N.J.S.A. 46:15-7.4 might have misled plaintiffs in this case, especially the ...

docket:	00133-08
court:
decided:	2009-03-17
status:
citation:
Document Size:	88203

2 CHICAGO FIVE PORTFOLIO, LLC v. DIRECTOR, DIVISION OF TAXATION -- rank: 964

... S.A. 46:15-7.2. This amendment, codified as N.J.S.A. 46:15-7.4, provides a refund of the Mansion Tax to contracts for ... fully executed before July 1, 2006." We hold that: (1) N.J.S.A. 46:15-7.4 is not an "exemption" from the Mansion Tax, but rather ... as the Director of the Division of Taxation may require. [ N.J.S.A. 46:15-7.4.] Wells Reit II – 80 Park Plaza, LLC (Wells Reit ... measure for general State purposes, the Legislature carved out, in N.J.S.A. 46:15-7.4, a limited exclusion from the tax for certain transactions." Wells ... J. Tax 98 , 103 (Tax 2008). The judge found that N.J.S.A. 46:15-7.4 was "equivalent to an exemption from the tax[,] which should ... was never contemplated by the Legislature in its adoption of N.J.S.A. 46:15-7.4. To determine whether the taxpayer was entitled to a ...

docket:	a5276-07
court:	NJ Superior Court Appellate Division
decided:	2010-07-28
status:	published
citation:	414 N.J. Super. 453 999 A.2d 489
Document Size:	58085

3 WELLS REIT II 80 PARK PLAZA, LLC v. DIRECTOR, DIVISION OF TAXATION -- rank: 964

... S.A. 46:15-7.2. This amendment, codified as N.J.S.A. 46:15-7.4, provides a refund of the Mansion Tax to contracts for ... fully executed before July 1, 2006." We hold that: (1) N.J.S.A. 46:15-7.4 is not an "exemption" from the Mansion Tax, but rather ... as the Director of the Division of Taxation may require. [ N.J.S.A. 46:15-7.4.] Wells Reit II – 80 Park Plaza, LLC (Wells Reit ... measure for general State purposes, the Legislature carved out, in N.J.S.A. 46:15-7.4, a limited exclusion from the tax for certain transactions." Wells ... J. Tax 98 , 103 (Tax 2008). The judge found that N.J.S.A. 46:15-7.4 was "equivalent to an exemption from the tax[,] which should ... was never contemplated by the Legislature in its adoption of N.J.S.A. 46:15-7.4. To determine whether the taxpayer was entitled to a ...

docket:	a3381-08
court:	NJ Superior Court Appellate Division
decided:	2010-07-28
status:	published
citation:
Document Size:	57927

4 CHICAGO FIVE PORTFOLIO, LLC v. DIRECTOR, DIVISION OF TAXATION -- rank: 933

... J.T.C. Pursuant to the provisions set forth in N.J.S.A. 46:15-7.4, plaintiff, Chicago Five Portfolio, LLC, (hereinafter “Chicago Five”), seeks ... before July 1, 2006” within the intent and meaning of N.J.S.A. 46:15-7.4. Both parties have moved for summary judgment. For the reasons ... as the Director of the Division of Taxation may require. [ N.J.S.A. 46:15-7.4.] In summary, N.J.S.A. 46:15-7.4 allows for a refund of the Mansion Tax on sales ... the Purchase Agreement was fully executed within the meaning of N.J.S.A. 46:15-7.4 before July 1, 2006. The Tax Court initially addressed this ... for the general State purposes, the Legislature carved out, in N.J.S.A. 46:15-7.4, a limited exclusion from the tax for certain transactions. ...

docket:	00159-07
court:
decided:	2008-12-11
status:
citation:
Document Size:	50560

5 SCI ITC SOUTH FUND, LLC v. DIRECTOR, DIVISION OF TAXATION -- rank: 881

... Section 8 of Public Law 2006, Chapter 33 codified at N.J.S.A. 46:15-7.4 made the realty transfer fee (“RTF” or “mansion ... a contract that was fully executed before July 1, 2006 . N.J.S.A. 46:15-7.4. In this case plaintiff SCI ITC South Fund, LLC seeks ... fully executed before July 1, 2006 ” as required by N.J.S.A. 46:15-7.4. (emphasis supplied.) The parties are agreed that plaintiff is not ... I find that plaintiff did not satisfy the requirements of N.J.S.A. 46:15-7.4 for a refund of $643,000. Accordingly, I grant the ... entitled the seller to any and all refunds obtained under N.J.S.A. 46:15-7.4. The purchaser was also granted a credit of $208,000 ... 15-7.2. On November 14, 2006 plaintiff filed, under N.J.S.A. 46:15-7.4, a claim for refund of the RTF it paid ...

docket:	00372-07
court:
decided:	2008-08-06
status:
citation:
Document Size:	55320

6 WELLS REIT II-80 PARK PLAZA, LLC, v. DIRECTOR, DIVISION OF TAXATION -- rank: 853

... attorney). KUSKIN, J.T.C. Plaintiff seeks a refund under N.J.S.A. 46:15-7.4 of tax in the sum of $1,475,000 that ... “fully executed before July 1, 2006” as required by N.J.S.A. 46:15-7.4. Both parties have moved for summary * judgment. For the reasons ... section 2 of P.L. 2006, c. 33 (codified as N.J.S.A. 46:15-7.4) which provides in its entirety as follows: Notwithstanding the provisions ... as the Director of the Division of Taxation may require. [ N.J.S.A. 46:15-7.4.] The factual background to this matter is as follows. On ... it satisfied the requirements for a refund set forth in N.J.S.A. 46:15-7.4. The Director acknowledges that plaintiff acquired Class 4A property, that ... fully executed before July 1, 2006” within the meaning of N.J.S.A. 46:15-7.4 because of the price reduction contained in the July ...

docket:	06102-07
court:
decided:	2008-05-23
status:
citation:
Document Size:	23062