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1 CSX TRANSPORTATION INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 1000

... of the net income the railroad derives operating world-wide. N.J.S.A. 54:29A-13 to -15. On cross-motions for summary judgment, the Tax ... He then applied the statutory ten percent tax rate, see N.J.S.A. 54:29A-13, to the railroad's income attributed to its New Jersey ... that the ten percent annual franchise tax rate imposed by N.J.S.A. 54:29A-13 is a violation of 49 U.S.C.A. Â ... is levied based on income derived in the preceding year. N.J.S.A. 54:29A-13. Each railroad has submitted statistical evidence for the challenged tax ... from the preceding year, at the rate of ten percent. N.J.S.A. 54:29A-13; N.J.S.A. 54:29A-14; see also N ... It claims the ten percent annual RFT rate imposed by N.J.S.A. 54:29A-13 and N.J.A.C. 18:23-4.1 ...

docket:	a6102
court:	NJ Superior Court Appellate Division
decided:	2007-05-24
status:	published
citation:
Document Size:	68676

2 CSX TRANSPORTATION, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 977

... the Division’s assessments of New Jersey Railroad Franchise Tax, N.J.S.A. 54:29A-13 to -15 (RFT). The essence of taxpayers’ claims is two ... which is the tax at issue in this case. See N.J.S.A. 54:29A-13. The RFT is imposed on every railroad operating in New Jersey. See N.J.S.A. 54:29A-13 and N.J.S.A. 54:29A-2 (defining railroad ... preceding year that has been allocated to New Jersey. See N.J.S.A. 54:29A-13, -14. Under the RFT, a railroad’s net operating income ...

docket:	02867-02
court:
decided:	2005-06-09
status:
citation:
Document Size:	75727

3 NORFOLK SOUTHERN CORPORATION v. DIRECTOR, DIVISION OF TAXATION -- rank: 888

... of the net income the railroad derives operating world-wide. N.J.S.A. 54:29A-13 to -15. On cross-motions for summary judgment, the Tax ... He then applied the statutory ten percent tax rate, see N.J.S.A. 54:29A-13, to the railroad's income attributed to its New Jersey ... that the ten percent annual franchise tax rate imposed by N.J.S.A. 54:29A-13 is a violation of 49 U.S.C.A. Â ... is levied based on income derived in the preceding year. N.J.S.A. 54:29A-13. Each railroad has submitted statistical evidence for the challenged tax ... It claims the ten percent annual RFT rate imposed by N.J.S.A. 54:29A-13 and N.J.A.C. 18:23-4.1 discriminates ...

docket:	a6104-04
court:	njappellate
decided:	2007-05-24
status:	published
citation:	393 N.J. Super. 235
Document Size:	138014