Search Rutgers Law Library N.J. Court Opinions

1 LENOX INCORPORATED, a New Jersey corporation, Plaintiff v. OPINION DIRECTOR, DIVISION OF TAXATION, -- rank: 1000

... C. This Corporation Business Tax matter requires an interpretation of N.J.S.A. 54:10A-13 which obligates a corporate taxpayer to notify defendant, the Director ... reports of changes made by the IRS as required by N.J.S.A. 54:10A-13; and 3. whether the Director, in extending by regulation the ... plaintiff’s claims for refunds arose and were asserted. Under N.J.S.A. 54:10A-13, a provision of the CBT Act, N.J.S.A ... accuracy of such determination or state wherein it is erroneous. [ N.J.S.A. 54:10A-13.] If the change effected by the IRS occurred within two ... 54:10A-19.1(b), as then in effect, and N.J.S.A. 54:10A-13. The former statute limited the time period for an additional ... any time. In interpreting the relationship between this statute and N.J.S.A. 54:10A-13, relating to reporting of changes in income made by ...

docket:	07049-98
court:
decided:	2001-04-20
status:
citation:	19 N.J. Tax 437
Document Size:	74464

2 /usr/local/share/www/libweb/collections/courts/tax/12945-11.opn.html -- rank: 707

... whenever an amendment to the corresponding federal returns occurs. See N.J.S.A. 54:10A-13. Moreover, the Legislature has indicated a desire for a close ...

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

3 ARTHUR G. NEVINS, JR. v. DIRECTOR, DIVISION OF TAXATION -- rank: 626

... corporate taxpayers under the Corporation Business (“CBT”) Act. See N.J.S.A. 54:10A-13 (where income reported federally is changed or corrected by the ... taxable income is finally changed or corrected by the” IRS. N.J.S.A. 54:10A-13. 13 A return is filed when it is mailed. See ... date of the IRS’s final determination for purposes of N.J.S.A. 54:10A-13)). Applying the analyses in H.B. Acquisitions, Inc. and Lenox ...

docket:	13075-15
court:	NJ Tax Court
decided:	2019-01-08
status:	Published
citation:
Document Size:	49289

4 ARTHUR G. NEVINS, JR. v. DIRECTOR, DIVISION OF TAXATION -- rank: 623

... corporate taxpayers under the Corporation Business (“CBT”) Act. See N.J.S.A. 54:10A-13 (where income reported federally is changed or corrected by the ... taxable income is finally changed or corrected by the” IRS. N.J.S.A. 54:10A-13. 13 A return is filed when it is mailed. See ... date of the IRS’s final determination for purposes of N.J.S.A. 54:10A-13)). Applying the analyses in H.B. Acquisitions, Inc. and Lenox ...

docket:	ouch
court:	NJ Tax Court
decided:	2019-01-16
status:	Published
citation:
Document Size:	49949

5 GENERAL MOTORS ACCEPTANCE CORPORATION, a Delaware Corporation v. DIRECTOR, DIVISION OF TAXATION -- rank: 576

... not attributable to the federal adjustment as expressly required by N.J.S.A. 54:10A-13, and that the doctrine of equitable recoupment was inapplicable because ... to make a refund claim for an additional four years. N.J.S.A. 54:10A-13 provides: If the amount of the taxable income for any ... in its foreign subsidiary. The extended period of limitations under N.J.S.A. 54:10A-13 is therefore inapplicable. The Division argues that GMAC "seeks to ... for deficiency assessments, and may not be extended pursuant to N.J.S.A. 54:10A-13 because GMAC's claim is not attributable to the federal ...

docket:	a3505-09
court:	NJ Superior Court Appellate Division
decided:	2011-04-01
status:	unpublished
citation:	26 N.J.Tax 93
Document Size:	25100

6 /usr/local/share/www/libweb/collections/courts/tax/11330-15.opn.html -- rank: 548

... federal taxable income. On August 17, 2012, as required by N.J.S.A. 54:10A-13, plaintiff timely notified the Director, Division of Taxation, of the ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	70641

7 Texaco, Inc. v. Dir, Div of Taxation -- rank: 378

... Taxpayer alleges that within the 90-day period allowed by N.J.S.A . 54:10A-13 and N.J.A.C . 18:7-11.8, Taxpayer ...

docket:	02498-93
court:
decided:	1994-02-18
status:
citation:	13 N.J. Tax 572
Document Size:	29287

8 ESTATE OF FRANK J. EHRINGER v. DIRECTOR, DIVISION OF TAXATION -- rank: 367

... and applicable regulation contain a three-year limitations period. Compare N.J.S.A. 54:10A-13 (creating an additional four-year period for seeking a refund ...

docket:	09126-08
court:
decided:	2009-04-30
status:
citation:
Document Size:	54023

9 GLENN MACDONALD v. DENNIS GIOVINE, JR. -- rank: 298

... five days of the full ninety-day period required by N.J.S.A. 54:10A-13, for perfecting plaintiff's corporate business tax refund claim. The ...

docket:	a4696-04
court:	njappellate
decided:	2006-06-08
status:	unpublished
citation:	*CITE_PENDING*
Document Size:	41322