Search Rutgers Law Library N.J. Court Opinions

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

... operate an “autobus” as that term is defined in N.J.S.A. 48:4-1 of Title 48 (Public Utilities). The Director further argues that ... or rural bus service transporting senior citizens and the disabled. --- N.J.S.A. 48:4-1. The Director goes on to reason that since SCUCS See ... eligible. SCUCS argues that the definition of autobus found in N.J.S.A. 48:4-1 of Title 48 is not incorporated into Title 54. The ... bus service on a regular route between fixed termini. See N.J.S.A. 48:4-1. In addition, operating authority is required from the State in ... 54. Specifically, the Director seeks to incorporate the definition in N.J.S.A. 48:4-1. This is one of three definitions of autobus found in ... not applicable. By its very definition, the term autobus in N.J.S.A. 48:4-1 is confined to Chapter 4 of Title 48. 15 ...

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

2 AIR BROOK LIMOUSINE INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 823

... the use of the word "bus" in Title 54. See N.J.S.A. 48:4-1 (defining "autobus" as "any motor vehicle or motorbus operated over ... that the current Title 48 definition of "autobus," found in N.J.S.A. 48:4-1, and the SUT bus exemption, N.J.S.A. 54 ... are clearly and wholly separate. The Title 48 autobus definition, N.J.S.A. 48:4-1, was first enacted in L. 1978, c. 72, § 1 ... c. 105. Thus, it "restore[d] the amendments added to [ N.J.S.A. ] 48:4-1 by [ L. ] 1978, c. 72, but which were inadvertently omitted ... to primary elections for county committees, see § 3. That N.J.S.A. 48:4-1 and N.J.S.A. 54:32B-8.28 were ... 8.28 to borrow the definition of "autobus" given in N.J.S.A. 48:4-1. Indeed, our review of N.J.S.A. 48: ...

docket:	a3861-10
court:	NJ Superior Court Appellate Division
decided:	2012-08-06
status:	unpublished
citation:
Document Size:	55467