Search Rutgers Law Library N.J. Court Opinions

1 E.S.S. Co. v. Director, New Jersey Division of Taxation -- rank: 1000

... 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 and ...

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status:	Unpublished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

2 YILMAZ, INC., v. DIRECTOR, DIVISION OF TAXATION -- rank: 989

... 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 wages ...

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

3 R.O.P. AVIATION, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 986

... 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 years ...

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