Search Rutgers Law Library N.J. Court Opinions

1 /usr/local/share/www/libweb/collections/courts/tax/10921-13.opn.html -- rank: 1000

... 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 withhold ... 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 which ... 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 “may obtain� ... partnership times an allocation factor, times the maximum tax rate. N.J.S.A. 54:10A-15.7 (b). Any tax paid should be “credited to the partner.” N.J.S.A. 54:10A-15.7 (c). The statute does not distinguish between a limited ...

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

2 /usr/local/share/www/libweb/collections/courts/tax/00028-14opn.opn.html -- rank: 911

... 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 ... 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 an ... 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 1 ... this definition. The only exceptions to the general rule are N.J.S.A. 54-10A-15.7(b) and N.J.S.A. 54:10A-15.11 ... A. 54:10A-15.11 cancels out the provisions of N.J.S.A. 54:10A-15.7 because N.J.S.A. 54:10A-5(h) requires ... corporate partner entity is taxable at all. This is why N.J.S.A. 54:10A-15.7(a) allows the partner to provide the partnership with ...

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

3 /usr/local/share/www/libweb/collections/courts/appellate/a1331-17.opn.html -- rank: 706

... 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 statutes ... 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 ... 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 owed ... 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 liability. National ... N.J. Tax 343, 351-52 (2018) (discussing how, under N.J.S.A. 54:10A-15.7 and -15.11, the CBT remitted by a partnership on ... s argument that the Tax Court's interpretation would render N.J.S.A. 54:10A-15.7 or -15.11 superfluous or absurd. In short, plaintiff ...

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4 BIS LP, INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 378

... 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. 18:7-17 ... 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 . . . [in ...

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