Search Rutgers Law Library N.J. Court Opinions

1 DIRECTOR v. STRATHMORE INSURANCE COMPANY -- rank: 1000

... payable to Taxation by domestic and foreign insurance companies under N.J.S.A. 54:18A-1. NJSFA contends that since the FIPT statute plainly imposes a ... foreign and domestic insurance companies are subject to the IPT. N.J.S.A. 54:18A- 1(a). The IPT is paid to and administered by Taxation ... pursuant to the “State Tax Uniform Procedure law.” N.J.S.A. 54:18A-1.2; 18A-1.3. Taxation and DOBI “oversee[] the ... in New Jersey “written during” the preceding calendar year. N.J.S.A. 54:18A-1(a). The to “the tax levied on non-New ... 125.14 to GIC). 7 Notice - Insurance Premium Tax (IPT), N.J.S.A. 54:18A-1, et seq., and New Jersey Foreign Fire Insurance Company Tax ... Taxation “seeks to clarify the relationship between the [IPT], N.J.S.A. 54:18A-1, et seq., and the [FIPT], N.J.S.A. ...

docket:	00151-19
court:	NJ Superior Court Appellate Division
decided:	2023-01-30
status:	Published
citation:
Document Size:	67340

2 HORIZON BLUE CROSS BLUE SHIELD OF NEW JERSEY v. THE STATE OF NEW JERSEY -- rank: 819

... 1992, Horizon was fully exempt from premium taxes pursuant to N.J.S.A. 54:18A-1. 1 Thereafter, Horizon became subject to premium taxes, but only ... and Horizon’s motion for summary judgment is denied. 1 N.J.S.A. 54:18A-1 requires all domestic and foreign insurance companies doing business in ...

docket:	07354-05
court:
decided:	2009-12-15
status:
citation:
Document Size:	82373

3 American Fire & Casualty Company v. New Jersey Division of Taxation -- rank: 814

... 6, applies to the insurer. ����The New Jersey premium tax, N.J.S.A. 54:18A-1 to -11, requires all foreign and domestic insurance companies conducting ... is also applicable. I. A. The New Jersey premium tax, N.J.S.A. 54:18A-1 to -11, requires all domestic and foreign insurance companies conducting ... risks located within this State written during the calendar year.� N.J.S.A. 54:18A-1. Pursuant to the premium tax, the tax rate for non ...

docket:	a-134-04
court:	njsupreme
decided:	2006-10-19
status:
citation:	*CITE_PENDING*
Document Size:	79647

4 JAMES LIAPAKIS, Petitioner-Appellant v. STATE OF NEW JERSEY, DEPARTMENT TREASURY, DIVISION OF TAXATION, et al. -- rank: 746

... to distributions of State revenue under the Premiums Tax Act, N.J.S.A. 54:18A-1 to -10, after an insurance company taxpayer ceased to be ...

docket:	a5341-00
court:	njappellate
decided:	2003-09-15
status:	published
citation:	363 N.J. Super. 96 831 A.2d 120
Document Size:	31997

5 FRANK GREEK AND SON INC v. VERIZON NEW JERSEY INC. -- rank: 713

... into statutes imposing both taxes and fees. See, e.g. , N.J.S.A. 54:18A-1.2 (tax on insurance companies); N.J.S.A. 54 ...

docket:	a1928-14
court:	NJ Superior Court Appellate Division
decided:	2016-08-26
status:	unpublished
citation:
Document Size:	48477

6 AMERICAN FIRE AND CASUALTY COMPANY v. NEW JERSEY DIVISION OF TAXATION -- rank: 686

... and a retaliatory tax. The premium tax statute, codified at N.J.S.A. 54:18A-1 to -11, requires that all domestic and foreign insurance companies ...

docket:	A2708-03
court:	NJ Superior Court Appellate Division
decided:	2005-03-09
status:	published
citation:	375 N.J. Super. 434 868 A.2d 346
Document Size:	80305

7 AMERICAN FIRE AND CASUALTY COMPANY v. NEW JERSEY DIVISION OF TAXATION -- rank: 681

... and a retaliatory tax. The premium tax statute, codified at N.J.S.A. 54:18A-1 to -11, requires that all domestic and foreign insurance companies ...

docket:	a3676-03
court:	njappellate
decided:	2005-03-09
status:	published
citation:	*CITE_PENDING*
Document Size:	82429

8 AMERICAN FIRE AND CASUALTY COMPANY v. NEW JERSEY DIVISION OF TAXATION -- rank: 681

... and a retaliatory tax. The premium tax statute, codified at N.J.S.A. 54:18A-1 to -11, requires that all domestic and foreign insurance companies ...

docket:	a4455-03
court:	njappellate
decided:	2005-03-09
status:	published
citation:	*CITE_PENDING*
Document Size:	82609

9 /usr/local/share/www/libweb/collections/courts/tax/13502-16opn.opn.html -- rank: 628

... 1945, New Jersey began implementing IPT with the passage of N.J.S.A. 54:18A-1 to - 21. As enacted, admitted insurers were subject to an ... marine insurance. N.J.S.A. 54:18A-2. 20 N.J.S.A. 54:18A-1(a). 21 See Alexander Milch, Warns Insurance Men on Unlicensed ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	88432