Search Rutgers Law Library N.J. Court Opinions

1 /usr/local/share/www/libweb/collections/courts/tax/15083-14.opn.html -- rank: 1000

... 54:10A-5(d) and -4(f) . Defendant argues that N.J.S.A. 54:10A-27 and N.J.S.A. 54:10A-10(a) grant ... provisions of this act, as he may deem necessary.” N.J.S.A. 54:10A-27. Prior to 1979, the Division exercised its statutory power to ... of vague statutory language a state agency is authorized by N.J.S.A. 54:10A-27 to interpret by way of rulemaking and its interpretation should ... activities should qualify for investment company treatment. In addition to N.J.S.A. 54:10A-27, defendant points to N.J.S.A. 54:10A-10 ... treatment and elected not to exclude flow-through entities. While N.J.S.A. 54:10A-27 provides the Division with a right to issue rules and ... intent behind N.J.S.A. 54:10A-4(f). N.J.S.A. 54:10A-27 and its interpretive case law unquestionably dictate that the ...

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court:	NJ Superior Court Law/Chancery Division
decided:
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citation:
Document Size:	100921

2 /usr/local/share/www/libweb/collections/courts/tax/12945-11.opn.html -- rank: 815

... interstices of the CBT Act. Id. at 336. See also N.J.S.A. 54:10A-27. In this case, the Director adopted a regulation in 1997 ...

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court:	NJ Superior Court Law/Chancery Division
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status:
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Document Size:	209708

3 BRUNSWICK CORPORATION V. DIRECTOR, DIVISION OF TAXATION -- rank: 658

... N.J.S.A. 54:10A-8 (section 8) and N.J.S.A. 54:10A-27 (section 27). Section 8 provides: ����If it shall appear to ...

docket:	a-53-93
court:	njsupreme
decided:	1994-03-30
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citation:	135 N.J. 107
Document Size:	41130

4 /usr/local/share/www/libweb/collections/courts/appellate/a1331-17.opn.html -- rank: 658

... predicated on the regulations promulgated by the Director pursuant to N.J.S.A. 54:10A-27 lack sufficient merit to warrant discussion in a written opinion ...

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Document Size:	37760

5 UNB INVESTMENT COMPANY, INC., Plaintiff, Approved for Publication In the New Jersey Tax Court Reports v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 630

... provisions of this act, as he may deem necessary.” N.J.S.A. 54:10A-27. If, as a matter of original construction of Section 4 ...

docket:	04760-03
court:
decided:	2004-05-12
status:
citation:	21 N.J. Tax 354
Document Size:	61589

6 Metromedia v. Director, Division of Taxation -- rank: 482

... contested case." N.J.S.A. 52:14B-2(e). N.J.S.A. 54:10A-27 empowers the Director to implement rules and regulations in conjunction ...

docket:	a-142-97
court:	njsupreme
decided:	1984-07-23
status:
citation:	97 N.J. 313
Document Size:	44661

7 Rollins Leasing Corp v. Dir, Div of Taxation -- rank: 473

... J.S.A. 54:10A-4(e).] Director, pursuant to N.J.S.A. 54:10A-27, promulgated regulations interpreting and applying the "indebtedness owing directly or ...

docket:	09882-92
court:
decided:	1993-08-24
status:
citation:	13 N.J. Tax 359
Document Size:	56264

8 Joseph and Theresa Laurite v. Dir, Div of Taxation -- rank: 323

... in the same manner as C corporations. 4 Pursuant to N.J.S.A . 54:10A-27, Director may prescribe and issue rules and regulations for the ...

docket:	05163-91
court:
decided:	1992-06-30
status:
citation:	12 N.J. Tax 483
Document Size:	47922