Search Rutgers Law Library N.J. Court Opinions

1 DELMARVA POWER AND LIGHT CO. v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 1000

... unless it was either specifically exempt from that tax under N.J.S.A. 54:10A-3(f) or was constitutionally * protected from being taxed. The exemption from the CBT in N.J.S.A. 54:10A-3(f) applied, for the years 1994 to 1997, to � ... statute or law imposing a similar tax or taxes.” N.J.S.A. 54:10A-3(f). infra , this slip op. p. 7), Delmarva filed amended ... 49 through -68 and exempt from the CBT pursuant to N.J.S.A. 54:10A-3(f). Delmarva argues that the Director has constructed an unduly ... 2. Exempt corporations are specifically enumerated in the CBT Act. N.J.S.A . 54:10A-3. While the language of the CBT Act specifically exempts water ... S.A . 54:30A-49 and the CBT Act at N.J.S.A. 54:10A-3(f) and further clarified in the regulations. N.J. ...

docket:	00343-99
court:
decided:	2006-07-14
status:
citation:
Document Size:	84679

2 SpringLicensing Group, Inc. v. Director, Division of Taxation -- rank: 828

... provision exempting corporations from the requirement of the CBT statute, N.J.S.A. 54:10A-3, does not include foreign corporations which are in the business ...

docket:	10001-10
court:	New Jersey Tax Court
decided:	0000-00-00
status:
citation:
Document Size:	58777

3 STRYKER CORPORATION, a Michigan corporation Plaintiff, v. DIRECTOR, DIVISION OF TAXATION, Defendant. -- rank: 823

... to all domestic and foreign corporations, except those exempted by N.J.S.A. 54:10A-3--primarily financial institutions and certain public utilities taxed specially by ...

docket:	04852-96
court:
decided:	1999-08-16
status:
citation:	18 N.J. Tax 270
Document Size:	86647

4 /usr/local/share/www/libweb/collections/courts/tax/000047-2016opn.opn.html -- rank: 802

... for pecuniary profit of any private shareholders or individual.” N.J.S.A. 54:10A-3. 18 Thus, CHSI’s formal incorporation as a for-profit ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	51830

5 HM Bay, Inc. v. Dir., Div. of Taxation -- rank: 776

... the provisions of . . . [ N.J.S.A.] 48:24-1 . . . [N.J.S.A. 54:10A-3.] Here, it is undisputed by plaintiff and defendant that none ... any of the eleven categories of exempt corporate entities, under N.J.S.A. 54:10A-3, warranting exemption from tax under the CBT Act. Accordingly, as ...

docket:	012545-21
court:	NJ Superior Court Appellate Division
decided:	2023-12-18
status:	Unpublished
citation:
Document Size:	70518

6 VERIZON NEW JERSEY, INC v. BOROUGH OF HOPEWELL -- rank: 773

... to the Franchise and Gross Receipts Tax's Chapter 4, N.J.S.A. 54:10A-3(a) (excluding from the CBT those corporations subject to a ... 77-78, and ended the CBT Act's exemption in N.J.S.A. 54:10A-3 for the three telephone companies that remained subject to Chapter ...

docket:	a2909-18
court:	NJ Superior Court Appellate Division
decided:	2023-06-14
status:	Unpublished
citation:
Document Size:	181864

7 VERIZON NEW JERSEY INC. v. HOPEWELL BOROUGH -- rank: 631

... under the CBT Act rather than as public utilities. See N.J.S.A. 54:10A-3 (a) (excluding from the CBT those corporations subject to a ...

docket:	12215-09
court:	NJ Tax Court
decided:	2012-06-26
status:	Published
citation:
Document Size:	68708