Search Rutgers Law Library N.J. Court Opinions

1 EQUIPMENT LEASING & FINANCE ASSOCIATION v. DIRECTOR, DIVISION OF TAXATION -- rank: 1000

... 18:7-3.17, a regulation interpreting the provisions of N.J.S.A. 54:10A-5a, a provision of the Business Tax Reform Act, L. 2002 ... A. 54:10A-1 to -41, in various respects. In N.J.S.A. 54:10A-5a the Legislature imposed an alternative minimum assessment (“AMA”) to ... gross profits or gross receipts, as elected by the taxpayer. N.J.S.A. 54:10A-5a(c). Calculation of the AMA involves multiplying a taxpayer’s ... periods beginning between January 1, 2002 and June 30, 2006, N.J.S.A. 54:10A-5a(b) and (e), a corporate taxpayer was obligated to pay ... 54:10A-5 and (ii) the AMA calculated pursuant to N.J.S.A. 54:10A-5a. Under N.J.S.A. 54:10A-5a(f)(1), a taxpayer liable for the AMA is ...

docket:	10823-07
court:
decided:	2009-03-06
status:
citation:
Document Size:	70889

2 HM Bay, Inc. v. Dir., Div. of Taxation -- rank: 459

... of gross receipts, other than the alternative minimum assessment . . . [under N.J.S.A. 54:10A-5a] . . . ; (b) Corporations which operate regular route autobus service within this ...

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status:	Unpublished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