Search Rutgers Law Library N.J. Court Opinions

1 SENIOR CITIZENS UNITED COMMUNITY SERVICES, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 1000

... government from the tax. L. 1991, c. 19, § 1. N.J.S.A. 54:15B-5. However, if the federal government is not the first in ...

docket:	08789-19
court:	NJ Tax Court
decided:	2021-07-01
status:	Published
citation:
Document Size:	72858

2 ROSS FOGG FUEL OIL CO. v. DIRECTOR, DIVISION OF TAXATION -- rank: 711

... imported petroleum products for sale or use outside the state. N.J.S.A. 54:15B-5. Taxpayer contends that their PGRT liability is based upon the ... petroleum product is subsequently sold for exportation to another state. N.J.S.A. 54:15B-5(c). However, that occurs only when the buyer pays to ... from the first sale to the purchaser within New Jersey. N.J.S.A. 54:15B-5(c)(2). That resembles an excise tax. Excise taxes are ...

docket:	06544-03
court:
decided:	2005-06-07
status:
citation:
Document Size:	39467