Search Rutgers Law Library N.J. Court Opinions

1 /usr/local/share/www/libweb/collections/courts/tax/00028-14opn.opn.html -- rank: 1000

... the tax years during the Relevant Period and citing to N.J.S.A. 54:10A-15.11 to support this assessment. NADE timely protested the assessment ... partner does not consent to taxation by New Jersey. See N.J.S.A. 54:10A-15-7. Here, since MNJI had, in accordance with N.J ... a pass-through, nontaxable entity, and that the reference to N.J.S.A. 54:10A-15.11 in N.J.S.A. 54:10A-5(h) did not abrogate the provision of N.J.S.A. 54:10A-15.7, which allows the nonresident corporate limited partner to submit ... 54:10A-5 (h) operates to prevent the application of N.J.S.A. 54:10A-15.7 to tax returns for the tax periods after January ... of tax, if that partner files a refund claim, because N.J.S.A. 54:10A-15.11 does not contain a provision allowing the foreign ...

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court:	NJ Superior Court Law/Chancery Division
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Document Size:	36781

2 /usr/local/share/www/libweb/collections/courts/tax/10921-13.opn.html -- rank: 877

... assessments against the partnerships (with consequent interest and penalties) under N.J.S.A. 54:10A-15.7; 54:10A-15.11, which requires a partnership to ... This represented Preserve’s liability for New Jersey CBT under N.J.S.A. 54:10A-15.11 based on 99% of partnership income which was 100 ... This represented Preserve’s liability for New Jersey CBT under N.J.S.A. 54:10A-15.11 based on 99% of partnership income which was 100 ... the Assessments Against the Partnerships In 2001, the Legislature enacted N.J.S.A. 54:10A-15.7 addressing payment of the CBT by foreign corporate partners ... BTRA “further clarified how the tax payments required by N.J.S.A. 54:10A-15.7 would be treated.”). N.J.S.A. 54:10A-15.7 (a) provides that a foreign limited partnership “ ...

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court:	NJ Superior Court Law/Chancery Division
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Document Size:	134786

3 /usr/local/share/www/libweb/collections/courts/appellate/a1331-17.opn.html -- rank: 847

... governed by separate statutory provisions enacted at the same time: N.J.S.A. 54:10A-15.7(a) and -15.11. In plaintiff's view, these ... and statutes.'). This interpretation does not, as plaintiff contends, render N.J.S.A. 54:10A-15.7 and -15.11 illogical or absurd. N.J.S.A. 54:10A-15.11 directs partnerships to remit tax payments on behalf of ... the nonresident has consented to pay tax on its own. N.J.S.A. 54:10A-15.7 explains that a different allocation formula applies to payments ... whether the partnership is a qualified investment partnership. Stated differently, N.J.S.A. 54:10A-15.11 provides an exception to the general rule that a partnership is generally not subject to taxation and N.J.S.A. 54:10A-15.7 describes how to determine the amount of CBT ...

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Document Size:	37760

4 UNITED PARCEL SERVICE GENERAL SERVICES CO. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 823

Original WordPerfect file NOT FOR PUBLICATION WITHOUT THE APPROVAL OF THE TAX COURT COMMITTEE ON OPINIONS TAX COURT OF NEW JERSEY DOCKET NO. 007845-2004 UNITED PARCEL SERVICE GENERAL : SERVICES CO., Approved for Publication In the New Jersey Tax Court Reports Plaintiff, : v. : DIRECTOR, DIVISION OF TAXATION, : Defendant. : TAX COURT OF ...

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

5 Squibs -- rank: 663

... defendant audited plaintiff and assessed a deficiency on plaintiff under N.J.S.A. 54:10A-15.11, which requires partnerships to withhold and remit CBT on ...

docket:	k
court:	NJ Tax Court
decided:	2018-12-14
status:	Published
citation:
Document Size:	29705

6 OF In the New Jersey Tax Court Reports HOME IMPRESSIONS, INC., DIRECTOR, DIVISION OF TAXATION -- rank: 622

... New Jersey by examining their accounting records on a report. N.J.S.A. 54:10A-15(c). Merely imposing a reporting requirement on out-of-state ...

docket:	00099-03
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decided:	2004-06-07
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citation:	21 N.J. Tax 448
Document Size:	61349

7 /usr/local/share/www/libweb/collections/courts/appellate/a1030-19.opn.html -- rank: 567

... due until April 15 of the following year); see also N.J.S.A. 54:10A-15 (setting April 15 of the following year as the date ...

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court:	New Jersey Superior Court Appellate Division
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Document Size:	47632

8 BIS LP, INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 399

... taxes paid on BIS's behalf to BIS, pursuant to N.J.S.A. 54:10A-15.7, -15.11, and N.J.A.C. 18:7 ... the Director's argument, grounded in the legislative history of N.J.S.A. 54:10A-15.7, that BIS did not provide sufficient "consent to taxation ...

docket:	a1647-12
court:	NJ Superior Court Appellate Division
decided:	2014-04-11
status:	unpublished
citation:	28 N.J.Tax 269
Document Size:	10891