Search Rutgers Law Library N.J. Court Opinions

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

... NJSFA is part of the IPT payable to Taxation under N.J.S.A. 54:18A-2, therefore, it stands to reason that the cap imposed for ... is considered “a part of” the IPT payable under N.J.S.A. 54:18A-2(a) does not change the court’s conclusion. Taxation’s ... to the contrary is unreasonable because, (a) the provision in N.J.S.A. 54:18A-2(a) has, since 1945, been interpreted to simply mean that ... 1% and is computed on the “taxable premiums.” N.J.S.A. 54:18A-2(a). 4 “Any taxes paid to the treasurer of ... to avoid a double tax on fire risk premiums,” N.J.S.A. 54:18A-2 “provides for a credit against the general . . . [IPT] for ... as specified in sections two and three of this act [ N.J.S.A. 54:18A-2; 18A-3], during any year ending December thirty-first, ...

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

2 AMERICAN FIRE AND CASUALTY COMPANY v. DIRECTOR, DIVISION OF TAXATION, -- rank: 697

... A. 54:18-1 (the credit is expressly authorized by N.J.S.A. 54:18A-2(a)), and assessments paid to the Life and Health Insurance ...

docket:	04714-01
court:
decided:	2003-12-02
status:
citation:	21 N.J. Tax 155
Document Size:	65138

3 /usr/local/share/www/libweb/collections/courts/tax/13502-16opn.opn.html -- rank: 606

... With the exception of life insurance companies and marine insurance. N.J.S.A. 54:18A-2. 20 N.J.S.A. 54:18A-1(a). 21 ...

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

4 JOHN PAFF v. NEW JERSEY STATE FIREMEN'S ASSOCIATION -- rank: 540

... monies received to the appropriate local firemen's relief association"); N.J.S.A. 54:18A-2 (stating that "taxes paid to the treasurer of any firemen ...

docket:	a4111-11
court:	NJ Superior Court Appellate Division
decided:	2013-06-13
status:	published
citation:	431 N.J.Super. 278 69 A.3d 118
Document Size:	45041