Search Rutgers Law Library N.J. Court Opinions

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

... barred by the two-year statute of limitations contained in N.J.S.A. 54:10A-14. However, the July 27, 1990 RAR increased the amount of ...

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

2 R.O.P. AVIATION, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 993

... liberality. A contrary construction would also expand the requirement of N.J.S.A. 54:10A-14.1, that a corporate taxpayer retains its records for five ... books, records, papers, vouchers, accounts and documents of any taxpayer”); N.J.S.A. 54:10A-14(b) (for CBT purposes, Taxation can require the taxpayer to ...

docket:	1323-18
court:	NJ Tax Court
decided:	2021-05-27
status:	Published
citation:
Document Size:	52044

3 E.S.S. Co. v. Director, New Jersey Division of Taxation -- rank: 941

... in the administration and collection of the tax. Pursuant to N.J.S.A. 54:10A-14, the Director can require a taxpayer to produce copies of ... to such extent as he may prescribe pursuant to law. [ N.J.S.A. 54:10A-14 (b)]. Moreover, the CBT statute expressly requires every domestic and ... that period or may require that they be kept longer. [N.J.S.A. 54:10A-14.1]. The Director’s authority to review taxpayer returns, reports ...

docket:	007589-16
court:	NJ Tax Court
decided:	2021-12-03
status:	Unpublished
citation:
Document Size:	46186

4 YILMAZ, INC., v. DIRECTOR, DIVISION OF TAXATION -- rank: 701

... of records used by a taxpayer to determine its liability. N.J.S.A. 54:10A-14.1. As I found earlier in this opinion, plaintiff understated ...

docket:	00240-03
court:
decided:	2005-04-01
status:
citation:	22 N.J. Tax 204
Document Size:	97667