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1 SENIOR CITIZENS UNITED COMMUNITY SERVICES, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 1000

... four municipalities in certain counties serving 20 or fewer passengers. N.J.S.A. 48:16-23. Jitney service providers are required to pay a franchise tax ... jitney service is limited to no more than four municipalities. N.J.S.A. 48:16-23. -19- The Director attempts to divorce the statutory language from ... jitney service, the definition of autobus is set forth in N.J.S.A. 48:16-23. That definition indicates that it only applies to Article 3 of Chapter 16 of Title 48 concerning jitneys. N.J.S.A. 48:16-23. The definition of autobus in N.J.S.A. 40 ...

docket:	08789-19
court:	NJ Tax Court
decided:	2021-07-01
status:	Published
citation:
Document Size:	72858