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 Results for ("N.J.S.A. 54:18a-6")   1 to 9 of 9 results. Run time: 0.742 seconds | Search time: 0.736 seconds    
1 DIRECTOR v. STRATHMORE INSURANCE COMPANY -- rank: 1000
... as specified in sections four and five of this act. [N.J.S.A. 54:18A-6.] 5 4 “Taxable premiums” is defined to include ... N.J.S.A. 54:18A-4. 5 In 1985 , N.J.S.A. 54:18A-6, as quoted was amended to (1) make certain stylistic changes ... capped” at) 12.5% of those total premiums collected worldwide. N.J.S.A. 54:18A-6. Under N.J.S.A. 54:18-1, foreign fire ... as the cap for taxable premiums “determined as per” N.J.S.A. 54:18A-6. The instructions to Schedule C of the 2016 IPT return ... cap is computed), notes: If calculating Taxable Premiums as per N.J.S.A. 54:18A-6, New Jersey Taxable Fire Premiums are calculated applying the 12 ... Premiums applying the 12.5% Premium Tax Cap as per N.J.S.A. 54:18A-6 and is subject to the New Jersey Foreign Fire ...
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: 884
... or Indiana, the Director took into account the provisions of N.J.S.A. 54:18A-6. This statute provides that, if a domestic or foreign non ... tax liability based on the 12.5% cap provided in N.J.S.A. 54:18A-6. In its initial 1999 tax return, American calculated a total ... New Jersey, after application of the 12.5% cap under N.J.S.A. 54:18A-6, with the “taxes, fees, fines, penalties, licenses, deposit requirements ... retaliatory tax. Plaintiffs contend that the 12.5% cap statute, N.J.S.A. 54:18A-6, and the retaliatory tax statute, N.J.S.A. 17 ... calculation the cap on taxable insurance premiums set forth in N.J.S.A. 54:18A-6, the tax does not serve the purpose which was the ... states to impose a cap similar to that contained in N.J.S.A. 54:18A-6, because to do so would undermine New Jersey’s ...
docket: 04714-01
court:
decided: 2003-12-02
status:
citation: 21 N.J. Tax 155
Document Size: 65138
3 American Fire & Casualty Company v. New Jersey Division of Taxation -- rank: 841
... A. 17:32-15 when the premium tax cap statute, N.J.S.A. 54:18A-6, applies to the insurer. The New Jersey premium tax, N ... 2.1% of taxable premiums. The premium tax cap statute, N.J.S.A. 54:18A-6, creates a cap on taxable premiums for foreign and domestic ... 32-15, in circumstances where the premium tax cap statute, N.J.S.A. 54:18A-6, is also applicable. I. A. The New Jersey premium tax ... the same year on all policies and contracts of insurance . . . . [ N.J.S.A. 54:18A-6(a).] The statute, therefore, encourages insurance companies to conduct more ... not apply the premium tax cap as provided for by N.J.S.A. 54:18A-6, and the return indicated that American Fire was not entitled ... A. 17:32-15 when the premium tax cap statute, N.J.S.A. 54:18A-6, applies to the insurer. In resolving that issue, we ...
docket: a-134-04
court: njsupreme
decided: 2006-10-19
status:
citation: *CITE_PENDING*
Document Size: 79647
4 HORIZON BLUE CROSS BLUE SHIELD OF NEW JERSEY v. THE STATE OF NEW JERSEY -- rank: 720
... of New Jersey (hereinafter “Horizon”) seeks a declaration that N.J.S.A. 54:18A-6 (hereinafter the “Premium Tax Cap Statute”) is unconstitutional as ... any time and it, like other insurers, reasonably relied upon N.J.S.A. 54:18A-6 in making its business decisions for 2005. The New Jersey ...
docket: 07354-05
court:
decided: 2009-12-15
status:
citation:
Document Size: 82373
5 AMERICAN FIRE AND CASUALTY COMPANY v. NEW JERSEY DIVISION OF TAXATION -- rank: 720
... written during the calendar year ending December 31 next preceding." N.J.S.A. 54:18A-6. That statute, enacted in 1945 ( L. 1945, c. 132, 6 ... pay retaliatory taxes. The premium tax cap set forth in N.J.S.A. 54:18A-6 is applicable to Pruco as well as the other appellants ... of the retaliatory tax effected an implied partial repeal of N.J.S.A. 54:18A-6 so that its cap provisions would not apply in calculating ... New Jersey "shall not exceed twelve and one-half percentum." N.J.S.A. 54:18A-6. As our prior example illustrates, the Director effectively taxes a ...
docket: a3676-03
court: njappellate
decided: 2005-03-09
status: published
citation: *CITE_PENDING*
Document Size: 82429
6 AMERICAN FIRE AND CASUALTY COMPANY v. NEW JERSEY DIVISION OF TAXATION -- rank: 720
... written during the calendar year ending December 31 next preceding." N.J.S.A. 54:18A-6. That statute, enacted in 1945 ( L. 1945, c. 132, 6 ... pay retaliatory taxes. The premium tax cap set forth in N.J.S.A. 54:18A-6 is applicable to Pruco as well as the other appellants ... of the retaliatory tax effected an implied partial repeal of N.J.S.A. 54:18A-6 so that its cap provisions would not apply in calculating ... New Jersey "shall not exceed twelve and one-half percentum." N.J.S.A. 54:18A-6. As our prior example illustrates, the Director effectively taxes a ...
docket: a4455-03
court: njappellate
decided: 2005-03-09
status: published
citation: *CITE_PENDING*
Document Size: 82609
7 AMERICAN FIRE AND CASUALTY COMPANY v. NEW JERSEY DIVISION OF TAXATION -- rank: 720
... written during the calendar year ending December 31 next preceding." N.J.S.A. 54:18A-6. That statute, enacted in 1945 ( L. 1945, c. 132, 6 ... pay retaliatory taxes. The premium tax cap set forth in N.J.S.A. 54:18A-6 is applicable to Pruco as well as the other appellants ... of the retaliatory tax effected an implied partial repeal of N.J.S.A. 54:18A-6 so that its cap provisions would not apply in calculating ... New Jersey "shall not exceed twelve and one-half percentum." N.J.S.A. 54:18A-6. As our prior example illustrates, the Director effectively taxes a ...
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
8 HORIZON BLUE CROSS BLUE SHIELD OF NEW JERSEY v. THE STATE OF NEW JERSEY -- rank: 622
... 000,000, concluding that the Premium Tax Cap Statute (PTC), N.J.S.A. 54:18A-6, as amended by Assembly Bill A4401 (A4401), L. 2005, c ... July 2, 2005. 3 It created a subsection b to N.J.S.A. 54:18A-6 providing: "On and after January 1, 2005 the provisions of ...
docket: a2232-09
court: NJ Superior Court Appellate Division
decided: 2012-03-07
status: published
citation: 425 N.J. Super. 1 39 A.3d 228
Document Size: 77940
9 IN THE MATTER OF THE REHABILITATION OF EAGLE INSURANCE COMPANY -- rank: 533
... from the premium tax advantage AIG would receive pursuant to N.J.S.A. 54:18A-6 from purchasing the New Jersey domiciliary insurers. On March 1 ...
docket: a6419-06
court: njappellate
decided: 2008-07-31
status: unpublished
citation: *CITE_PENDING*
Document Size: 57586
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