Search Rutgers Law Library N.J. Court Opinions

1 NEW JERSEY NATURAL GAS CO. v. DIRECTOR, DIVISION OF TAXATION -- rank: 1000

... credit is given for taxes actually paid to other states. N.J.S.A. 54:10A-8 (“Section 8”); N.J.A.C. 18:7-8 ... income of a taxpayer reasonably attributable to the State. . . .” N.J.S.A. 54:10A-8; see also N.J.A.C. 18:7-18.3 ... not fairly reflect a taxpayer’s New Jersey business activities, N.J.S.A. 54:10A-8 (§ 8) gives the Director discretionary authority to adjust the ... ’ [ Ibid. (citations omitted).] Describing the Director’s discretionary authority, N.J.S.A. 54:10A-8 and the implementing regulations provide: If it shall appear to ... and the entire net worth reasonably attributable to the State. [ N.J.S.A. 54:10A-8; N.J.A.C. 18:7-8.3(a) ; N ... of the Section 6 apportionment formula through the provisions of N.J.S.A. 54:10A-8. The Director asserts that its 100% apportionment with credits ...

docket:	00240-05
court:
decided:	2008-04-17
status:
citation:
Document Size:	143317

2 SVETOZAR BELJAKOVIC v. DIRECTOR -- rank: 902

... 100% allocation of income for entities such as A-Tech, N.J.S.A. 54:10A-8 (“CBT Section 8”) provides the Director with authority to ... duplicated on a return filed with another State pursuant to N.J.S.A. 54:10A-8 and this rule--100 percent allocation factor: 1. Eligibility: i ... s limitations in taxing income sourced outside its borders. See N.J.S.A. 54:10A-8; Hess Realty , supra , 10 N.J. Tax at 80-81 ...

docket:	04551-10
court:	NJ Tax Court
decided:	2012-08-01
status:	Published
citation:
Document Size:	104998

3 /usr/local/share/www/libweb/collections/courts/tax/12945-11.opn.html -- rank: 889

... ” Stryker Corp. , supra , 168 N.J. at 159 ( citing N.J.S.A. 54:10A-8(e)). “Hence, the Act gives the Director broad authority ... Division of Taxation , 97 N.J. 313, 323 (1984) (citing N.J.S.A. 54:10A-8). A fair and proper allocation can be implemented by the ... 332-33. For either procedure, “language of the statute [ N.J.S.A. 54:10A-8(e)] vests broad authority in the Director to determine what ... Director to adopt regulations to implement the broad language of N.J.S.A. 54:10A-8(e) and fill in the interstices of the CBT Act ...

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

4 Canon Financial Services, Inc. v. Director, Division of Taxation -- rank: 889

... of its income to New Jersey and exercised discretion under N.J.S.A. 54:10A-8 (§8) by allowing a credit for taxes paid to ... 305, 317 (App. Div. 1984). In recognition of that possibility, N.J.S.A. 54:10A-8 (§8) provides discretionary authority to the Director to adjust ... income of a taxpayer reasonably attributable to the State.” N.J.S.A. 54:10A-8. Thus, the Director may exercise discretion to modify the allocation ... and the entire net worth reasonably attributable to the State. [N.J.S.A. 54:10A-8] Here the Director has neither excluded a factor set forth ...

docket:	hello
court:	NJ Tax Court
decided:	2018-12-05
status:	Unpublished
citation:
Document Size:	67396

5 SpringLicensing Group, Inc. v. Director, Division of Taxation -- rank: 883

... 54:10A-4.4 (at the payor level) and/or N.J.S.A. 54:10A-8 (at the payor or payee level). The court therefore grants ... apply or use “an alternative method of apportionment” under N.J.S.A. 54:10A-8 (or “Section 8”). 11 N.J.S.A. 54 ... factors” which are used to ascertain the allocation factor. See N.J.S.A. 54:10A-8(a). If Taxation is aware that inclusion of certain income ...

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

6 Xpedite Systems, Inc. v. Director, Division of Taxation -- rank: 844

... s “business activities” in New Jersey. As permitted by N.J.S.A. 54:10A-8, and -10, he rejected Xpedite’s receipts allocation method. His ...

docket:	018847-10
court:	NJ Tax Court
decided:	2018-09-05
status:	Unpublished
citation:
Document Size:	62104

7 DELMARVA POWER AND LIGHT CO. v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 807

... Delmarva could apply for a modification of that calculation under N.J.S.A. 54:10A-8 (“Section 8”), which provides: If it shall appear to ... account, among other items, the taxes paid to other states. N.J.S.A. 54:10A-8(e). See n. 1 and 2 to Table 1 (this ... CBT permitting an apportionment of income under a flexible formula. N.J.S.A. 54:10A-8. It could not have been the Legislature’s intent to ...

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

8 RIVER SYSTEMS, INC. v. STATE , DEPARTMENT TREASURY, DIVISION OF TAXATION -- rank: 799

... August 20, 1999, granting relief by permitting an adjustment under N.J.S.A. 54:10A-8 in the form of a two-factor allocation based on ... income of a taxpayer reasonably attributable to the State . . . .” N.J.S.A. 54:10A-8; see also N.J.A.C. 18:7-8.3 ... J.S.A. 54:10A-6 through the provisions of N.J.S.A. 54:10A-8. The Director has discretion to adjust the CBT allocation factors ... taxpayer’s entire net income attributable to New Jersey pursuant N.J.S.A. 54:10A-8, even where the taxpayer does not maintain a regular place ... 6 and 7. The leading case on the applicability of N.J.S.A. �54:10A-8 is Hess Realty Corp. v. Director , Div. of Taxation , 10 ... Realty , this court allowed Hess Realty Corporation an adjustment under N.J.S.A. 54:10A-8 by finding that the three-factor formula was appropriate ...

docket:	05627-99
court:
decided:	2001-12-21
status:
citation:
Document Size:	61005

9 Kettler Realty Corporation v. Dir, Div of Taxation -- rank: 796

... 10A-6 (§6) but providing a credit pursuant to N.J.S.A . 54:10A-8 (§8) and N.J.A.C . 18:7-8 ... the taxpayer's net income, net worth and business activity. N.J.S.A . 54:10A-8(e); N.J.A.C . 18:7-8.3. See ... duplicated on a return filed with another State pursuant to N.J.S.A . 54:10A-8 and this rule-100 percent allocation factor." The regulation provides ...

docket:	08667-90
court:
decided:	1992-06-30
status:
citation:	12 N.J. Tax 470
Document Size:	59045

10 Whirlpool Properties, Inc. v. Director, Division of Taxation -- rank: 788

... means, such as excluding or including other factors and assets. N.J.S.A. 54:10A-8. Notably, N.J.S.A. 54:10A-8 (“Section 8 Relief”) authorizes the Director to exercise discretion ...

docket:	a-25-10
court:	superior court trial
decided:	2011-07-28
status:
citation:
Document Size:	122535

11 /usr/local/share/www/libweb/collections/courts/tax/08253-13.opn.html -- rank: 778

... s limitations in taxing income sourced outside its borders. See N.J.S.A. 54:10A-8; [ Hess Realty Corp. v. Director, Div. of Taxation , 10 N ... administratively unfair and the Director should exercise his authority under N.J.S.A. 54:10A-8 to properly reflect Criticare’s activities, business receipts and income ... its business/sales offices in the State of New Jersey. N.J.S.A. 54:10A-8 refers only to the fairness of the overall allocation factor ... maintain a regular place of business outside the state. 6 N.J.S.A. 54:10A-8 provides: If it shall appear to the commissioner that an ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	44756

12 CONTINENTAL GYPSUM CO., Plaintiff v. DIRECTOR, DIVISION <br -- rank: 754

... s New Jersey audience to its national audience pursuant to N.J.S.A. 54:10A-8. In the absence of that special allocation, the statute provided ... an audit when the Director had the specific obligation under N.J.S.A. 54:10A-8 to issue a regulation which modified the statutorily prescribed three ...

docket:	02150-99
court:
decided:	2000-11-01
status:
citation:	19 N.J. Tax 221
Document Size:	107311

13 Canon Financial Services, Inc. v. Director, Division of Taxation -- rank: 749

... for further consideration of plaintiff’s request for relief under N.J.S.A. 54:10A-8. The court retains jurisdiction. I. Findings of Fact and Procedural ... income to New Jersey. Pursuant to the authority provided in N.J.S.A. 54:10A-8, the Director considered plaintiff’s request to allocate its income ... business activity reasonably attributable to the State. In this regard, N.J.S.A. 54:10A-8 (“§8”) provides: If it shall appear to the ... consideration was given to plaintiff’s request for relief under N.J.S.A. 54:10A-8. Alternative methods were reviewed. Apparently plaintiff’s request for use ...

docket:	000404-20
court:	NJ Tax Court
decided:	2016-10-13
status:	unpublished
citation:
Document Size:	46818

14 XPEDITE SYSTEMS, INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 715

... reflect Xpedite's business activities in New Jersey. Pursuant to N.J.S.A.54:10A-8 and -10, the auditor suggested three alternate methods to determine ... and the entire net worth reasonably attributable to [New Jersey].' N.J.S.A. 54:10A-8(e) (1998). This section 'invest[s] the Director with broad ...

docket:	a0789-18
court:	NJ Superior Court Appellate Division
decided:	2020-01-09
status:	Unpublished
citation:
Document Size:	30720

15 LORILLARD TOBACCO COMPANY v. DIRECTOR, DIVISION OF TAXATION -- rank: 701

... 6 taxation.' Lorillard I, 28 N.J. Tax at 599. N.J.S.A. 54:10A-8 (Section Eight) 'authorizes [defendant] to exercise discretion to adjust a ...

docket:	a3444-18
court:	NJ Superior Court Appellate Division
decided:	2021-09-21
status:	Unpublished
citation:
Document Size:	37682