Search Rutgers Law Library N.J. Court Opinions

1 /usr/local/share/www/libweb/collections/courts/tax/15083-14.opn.html -- rank: 1000

... In 1945 the Legislature enacted the Corporation Business Tax Act,  N.J.S.A.  54:10A-1 to -41  (the “Act”), which imposes on a taxpayer ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	100921

2 VERIZON NEW JERSEY, INC v. BOROUGH OF HOPEWELL -- rank: 945

... 1945, when the Legislature passed the Corporation Business Tax Act, N.J.S.A. 54:10A-1 to -40, requiring domestic and foreign corporations not otherwise exempt ...

docket:	a2909-18
court:	NJ Superior Court Appellate Division
decided:	2023-06-14
status:	Unpublished
citation:
Document Size:	181864

3 UNITED PARCEL SERVICE GENERAL SERVICES CO. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 928

... Director”), pursuant to the New Jersey Corporation Business Tax Act, N.J.S.A. 54:10A-1 to -41, and related regulations promulgated by the Director. Each ...

docket:	07845-04
court:
decided:	2009-06-05
status:
citation:
Document Size:	163074

4 DELMARVA POWER AND LIGHT CO. v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 925

... New Jersey Corporation Business Tax Act (the “CBT Act”), N.J.S.A. 54:10A-1 to -40, and the New Jersey Franchise and Gross Receipts ...

docket:	00343-99
court:
decided:	2006-07-14
status:
citation:
Document Size:	84679

5 HEICO CORPORATION v. Director, Division of Taxation -- rank: 923

... changes, the 1983 amendments to the Corporation Business Tax Act ( N.J.S.A. 54:10A-1 to -40) and the Sales and Use Tax Act ( N ... adopted in 1993. 16 Neither the Corporation Business Tax Act ( N.J.S.A. 54:10A-1 et seq.) nor the Sales and Use Tax Act ( N ...

docket:	02638-01
court:
decided:	2002-04-24
status:
citation:	20 N.J. Tax 106
Document Size:	164681

6 EQUIPMENT LEASING & FINANCE ASSOCIATION v. DIRECTOR, DIVISION OF TAXATION -- rank: 916

... c. 40. This Act amended * the Corporation Business Tax Act, N.J.S.A. 54:10A-1 to -41, in various respects. In N.J.S.A ...

docket:	10823-07
court:
decided:	2009-03-06
status:
citation:
Document Size:	70889

7 STRYKER CORPORATION, a Michigan corporation Plaintiff, v. DIRECTOR, DIVISION OF TAXATION, Defendant. -- rank: 906

... J.T.C. The New Jersey Corporation Business Tax Act, N.J.S.A. 54:10A-1 to -40, imposes a tax on the entire net income ...

docket:	04852-96
court:
decided:	1999-08-16
status:
citation:	18 N.J. Tax 270
Document Size:	86647

8 NEW JERSEY NATURAL GAS CO. v. DIRECTOR, DIVISION OF TAXATION -- rank: 891

... Jersey are subject to New Jersey’s Corporation Business Tax. N.J.S.A. 54:10A-1 to -32. If all of a corporation’s activities and ...

docket:	00240-05
court:
decided:	2008-04-17
status:
citation:
Document Size:	143317

9 Praxair Technology, Inc. v. Director, Division of Taxation -- rank: 878

... to New Jersey's Corporation Business Tax Act of 1945, N.J.S.A. 54:10A-1 to -41, for the years 1994-1996, prior to the ... a corporate business tax for the years 1994-1996 under N.J.S.A. 54:10A-1, in light of the 1996 addition of an example to ... to New Jersey's Corporation Business Tax Act of 1945, N.J.S.A. 54:10A-1 to -41, and that the 1996 addition of an example ... business tax for the audit -4- years 1994-1996 under N.J.S.A. 54:10A-1, after the addition of an example in 1996 to N ... were subject to taxation under the Corporation Business Tax Act, N.J.S.A. 54:10A-1 to -5b. 6 It goes without staying that 'a regulation ...

docket:	a-91-08
court:	supreme
decided:	2009-12-15
status:
citation:
Document Size:	43501

10 /usr/local/share/www/libweb/collections/courts/tax/12945-11.opn.html -- rank: 861

... in 1945, New Jersey enacted the Corporation Business Tax Act. N.J.S.A. 54:10A-1 to -28. Though amended as described in further detail below ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	209708

11 /usr/local/share/www/libweb/collections/courts/tax/00028-14opn.opn.html -- rank: 851

... the court to declare the assessment of Corporation Business Tax, N.J.S.A. 54:10A-1 (“CBT”), issued by defendant, Director, Division of Taxation (the ... s Form NJ-1065Es with NADE’s NJ-1065s. 3 N.J.S.A. 54 :10A-1 to -41. 4 N.J.S.A. 54 :49-6 ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	36781

12 Colonial Trust III et al. v. Director, Division of Taxation -- rank: 834

... taxed as a corporation under the Corporate Business Tax Act, N.J.S.A. 54:10A-1 to -40 (CBT), rather than as a trust under the ...

docket:	09777-93
court:
decided:	1997-02-21
status:
citation:	16 N.J. Tax 385
Document Size:	120838

13 CHEMICAL NEW JERSEY HOLDINGS, INC. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 829

... 4(f), a provision of the Corporation Business Tax Act, N.J.S.A. 54:10A-1 to -41 (the “CBT Act”). Defendant, Director of the ...

docket:	00213-01_1
court:	New Jersey Tax Court
decided:	2006-07-31
status:
citation:
Document Size:	40912

14 BIS LP, Inc v. DIRECTOR -- rank: 824

... to any material fact. ANALYSIS The Corporation Business Tax Act, N.J.S.A. 54:10A-1 to -41 (hereinafter “the Act”) imposes: [A]n annual ...

docket:	07847-07
court:
decided:	2009-07-30
status:
citation:
Document Size:	67967

15 McKESSON WATER PRODUCTS COMPANY v. DIRECTOR, DIVISION OF TAXATION -- rank: 809

... pursuant to the New Jersey Corporation Business Tax Act ("Act"), N.J.S.A. 54:10A-1 to -41. Water Products' CBT return for the period * 1 ...

docket:	00156-04
court:
decided:	2007-08-13
status:
citation:
Document Size:	121553