Search Rutgers Law Library N.J. Court Opinions

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

... assessments made by the Director, Division of * Taxation, pursuant to N.J.S.A. 54:29A-14. 1 In these cases, CSX and Norfolk (collectively, taxpayers) 2 ... no evidence indicating that the Division’s track mileage formula, N.J.S.A. 54:29A-14, unfairly taxes New Jersey operations. To defeat the Division’s ... When comparing the Director’s New Jersey apportionment, pursuant to N.J.S.A. 54:29A-14, with taxpayers’ New Jersey apportionment, pursuant to a ton-mile ... the railroad’s operations that take place in New Jersey. N.J.S.A. 54:29A-14 specifically provides for the apportionment of income: For the purpose ... number of miles of all track over which it operates. [N.J.S.A. 54:29A-14.] Taxpayers argue that despite the clear statutory language, the apportionment ... hereinafter Conrail ). In Conrail, the Tax Court h eld that N.J.S.A. 54:29A-14 “ clearly directs that the calculation of the franchise ...

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

2 CONSOLIDATED RAIL CORPORATION, A Pennsylvania Corporation, Plaintiff v. DIRECTOR, DIVISION OF TAXATION -- rank: 817

... the Director of the Division of Taxation (Division) pursuant to N.J.S.A. 54:29A-14 for tax years 1996 through 1999. Taxpayer contends that the ... method of calculation of the franchise tax assessment pursuant to N.J.S.A. 54:29A-14. More specifically, the actual dispute involves the interpretation of the term “operate” within the statutory language of N.J.S.A. 54:29A-14. Specifically, N.J.S.A. 54:29A-14 states in pertinent part the following: For the purpose of ... all trackage miles that are actually operated over by taxpayer. N.J.S.A. 54:29A-14 clearly directs that the calculation of the franchise tax be ... the term “operates” with “right to operate" in N.J.S.A. 54:29A-14. “ The court’s sole responsibility in interpreting statutes ...

docket:	06816-96
court:
decided:	2000-08-21
status:
citation:	19 N.J. Tax 215
Document Size:	31123

3 CSX TRANSPORTATION INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 773

... over which the railroad or system operates in this State," N.J.S.A. 54:29A-14, to mean the miles of track each railroad is entitled ... number of miles of all track over which it operates. [ N.J.S.A. 54:29A-14 (footnote omitted).] The concomitant regulation, N.J.A.C. 18 ... of ten percent. N.J.S.A. 54:29A-13; N.J.S.A. 54:29A-14; see also 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

4 NORFOLK SOUTHERN CORPORATION v. DIRECTOR, DIVISION OF TAXATION -- rank: 701

... S ee CSX , supra , 22 N.J. Tax at 420; N.J.S.A. 54:29A-14, to mean the miles of track each railroad is entitled ... number of miles of all track over which it operates. [ N.J.S.A. 54:29A-14 (footnote omitted).] The concomitant regulation, N.J.A.C. 18 ...

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