Search Rutgers Law Library N.J. Court Opinions

1 R.O.P. AVIATION, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 1000

... closed year as simply a “verification of 12 Cf. N.J.S.A. 54 :10A-4.5(c) (the I.R.C. treatment of NOL carryover for ...

docket:	1323-18
court:	NJ Tax Court
decided:	2021-05-27
status:	Published
citation:
Document Size:	52044

2 A.H. ROBINS COMPANY, INC., v. DIRECTOR, DIVISION OF TAXATION -- rank: 843

... the remand, the Tax Court found that the adoption of N.J.S.A. 54:10A-4.5, as part of the BTRA, "merely codifies that which was ... original order by additionally holding that, because the new statute, N.J.S.A. 54:10A-4.5, merely "restates existing law," and "is not retroactive," its application ... of Robins I which suffered the NOLs. Generally stated, under N.J.S.A. 54:10A-4.5, there can be no doubt of that fact. See footnote ... developed, the "BTRA" added a new provision to the CBTA, N.J.S.A. 54:10A-4.5 and its application to the order under review in this ... governing statute, See footnote 8     The CBTA, as amended by N.J.S.A. 54:10A-4.5 in 2002, therefore codifies the same rule that applied since ... Auto City , supra , 140 N.J. at 543.     Nor can N.J.S.A. 54:10A-4.5 be deemed special legislation in violation of art. IV, ...

docket:	a3468-01
court:	njappellate
decided:	1989-12-15
status:	published
citation:	365 N.J.Super. 472 365 N.J. Super. 472
Document Size:	31284

3 A.H. Robins Company, Inc. v. Director, Division of Taxation -- rank: 346

... the Tax Court additionally held that, because the new statute, N.J.S.A. 54:10A-4.5, merely restates existing law and is not retroactive, its application ...

docket:	a-96-03
court:	NJ Supreme Court
decided:	2004-12-07
status:
citation:	182 N.J. 77 861 A.2d 131
Document Size:	22219