Search Rutgers Law Library N.J. Court Opinions

1 HEICO CORPORATION v. Director, Division of Taxation -- rank: 1000

... at the center of the dispute in the current matter. N.J.S.A. 54:10A-19.2(a) of the Corporation Business Tax Act provides: Any aggrieved ...

docket:	02638-01
court:
decided:	2002-04-24
status:
citation:	20 N.J. Tax 106
Document Size:	164681

2 Black Whale, Inc. v. Dir, Div of Taxation -- rank: 826

... a virtually identical statutory pattern under the Corporation Business Tax N.J.S.A. 54:10A-19.2(a). 4 By the time the Division reversed its earlier ... than 30 day period to request a hearing. 4 Now N.J.S.A. 54:10A-19.2. See L. 1983, c. 36, §23 (eff. January 26 ...

docket:	00470-93
court:
decided:	1995-06-19
status:
citation:	15 N.J. Tax 338
Document Size:	87504

3 J.L. Muscarelle, Inc. v. Tp. of Saddle Brook -- rank: 813

... were entertained there because the Court found that the statute ( N.J.S.A. 54:10A-19.2(b)) did not require the taxpayer to post security as ...

docket:	05610-94
court:
decided:	1995-02-10
status:
citation:	14 N.J. Tax 453
Document Size:	248600

4 Eileen Gifford v. Dir, Div of Taxation -- rank: 810

... complaint was filed beyond the required date set forth in N.J.S.A. 54:10A-19.2, one of the provisions of the Corporate Business Tax Act ... distinction between N.J.S.A. 54:49-14 and N.J.S.A. 54:10A-19.2. N.J.S.A. 54:49-14 applies to taxes ... error was made and claims that a refund is due. N.J.S.A. 54:10A-19.2 applies when the Director has taken some action against the ... reason for allowing only 90 days to appeal pursuant to N.J.S.A. 54:10A-19.2 is that when the Director takes some action against the ... with judicial interpretations of the three-month appeal provision of N.J.S.A. 54:10A-19.2(a). See Clairol, Inc. v. Kingsley , 109 N.J. Super ... all practical purposes would convert the three-month period under N.J.S.A. 54:10A-19.2(a) into a much greater period in any case ...

docket:	07272-94
court:
decided:	1995-05-17
status:
citation:	15 N.J. Tax 51
Document Size:	45993

5 Harris Corporation v. Dir, Division of Taxation -- rank: 788

... regulation, in particular N.J.S.A. 54:51A-14, N.J.S.A. 54:10A-19.2, and N.J.A.C. 18:1-1.8(a ... to run on the date of the Director's action, N.J.S.A. 54:10A-19.2 makes clear that an appeal to the Tax Court is ...

docket:	05784-93
court:
decided:	1995-08-03
status:
citation:	15 N.J. Tax 119
Document Size:	42871

6 Amplicon, Inc. v. Director, Division of Taxation -- rank: 757

... Division made frequent reference to the Corporation Business Tax statute ( N.J.S.A. 54:10A-19.2) as authority for its analysis. Toys "R" Us , supra , 300 ...

docket:	00413-98
court:
decided:	1998-09-18
status:
citation:	18 N.J. Tax 129
Document Size:	106232

7 HARRY’S LOBSTER HOUSE v. DIRECTOR, DIVISION OF <br -- rank: 726

... A. 54A:9-10(a) (gross income tax withholding); and N.J.S.A. 54:10A-19.2(a) (corporation business tax). Plaintiff in this case did not ...

docket:	04978-04
court:
decided:	2006-06-05
status:
citation:
Document Size:	55158

8 LOUIS B. OFF v. DIVISION OF TAXATION -- rank: 695

... prerequisite to the acquisition of jurisdiction by the Division. See N.J.S.A. 54:10A-19.2; Newark v. Fischer , 3 N.J. 488, 493 (1950). [ Clairol ... Kingsley , 109 N.J. Super. 22, 25 (App. Div. 1970).] N.J.S.A. 54:10A-19.2 provides for an appeal by an aggrieved taxpayer within ninety ...

docket:	11123-94
court:
decided:	1996-07-17
status:
citation:	16 N.J. Tax 157
Document Size:	86722

9 Don Dan Construction Co. v. Dir, Div of Taxation -- rank: 617

... which must be sought within ninety days of the determination. N.J.S.A. 54:10A-19.2. After the Director has made a determination, the taxpayer does ... the Director to be reviewed. This is in accordance with N.J.S.A. 54:10A-19.2, N.J.S.A. 54:51A-14a and R. 8 ...

docket:	00529-92
court:
decided:	1995-04-06
status:
citation:	14 N.J. Tax 569
Document Size:	35465

10 GASTIME, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 593

... 2 The applicable statutes are the following: Corporation Business Tax - N.J.S.A. 54:10A-19.2 (permitting an appeal to the Tax Court “within 90 ...

docket:	02003-01
court:
decided:	2002-05-24
status:
citation:	20 N.J. Tax 158
Document Size:	47881

11 TRUMP PLAZA ASSOCIATES v. DIRECTOR, OF TAXATION -- rank: 515

... taxpayer was subject to the ninety-day limitation period in N.J.S.A. 54:10A-19.2 but found that, under these particular facts, the assessment may ...

docket:	a5890-08
court:	New Jersey Superior Court Appellate Division
decided:	2010-08-13
status:	Published
citation:
Document Size:	46627

12 TRUMP PLAZA ASSOCIATES v. DIRECTOR, OF TAXATION -- rank: 515

... taxpayer was subject to the ninety-day limitation period in N.J.S.A. 54:10A-19.2 but found that, under these particular facts, the assessment may ...

docket:	a5892-08
court:	New Jersey Superior Court Appellate Division
decided:	2010-08-13
status:	Published
citation:	25 N.J.Tax 555
Document Size:	46728

13 TRUMP PLAZA ASSOCIATES v. DIRECTOR, OF TAXATION -- rank: 515

... taxpayer was subject to the ninety-day limitation period in N.J.S.A. 54:10A-19.2 but found that, under these particular facts, the assessment may ...

docket:	a5891-08
court:	New Jersey Superior Court Appellate Division
decided:	2010-08-13
status:	Published
citation:
Document Size:	46644

14 TOYS R US, INC., VS DIRECTOR, NEW JERSEY DIVISION OF TAXATION -- rank: 419

... file a complaint in the Tax Court within ninety days. N.J.S.A. 54:10A-19.2 is the applicable time period. The reason for this was ... equitable considerations, the ninety day period of limitations provided by N.J.S.A. 54:10A-19.2 would preclude the taxpayer here from a refund. III      Plaintiff ...

docket:	a0817-95
court:	njappellate
decided:	1997-04-29
status:	published
citation:	300 N.J.Super. 163
Document Size:	18035