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1 CONSOLIDATED RAIL CORPORATION, A Pennsylvania Corporation, Plaintiff, v. STATE OF NEW JERSEY, DIRECTOR DIVISION OF TAXATION, Defendant. -- rank: 1000

... A. 54:29A-18.1. Conrail further asserts that, under N.J.S.A. 54:29A-25(b), the Director has the right to impose an omitted ... to its March 1, 1996 information return. The provisions of N.J.S.A. 54:29A-25(b), which authorize the Director to impose omitted assessments on ... 54:3-21, including taxpayer appeals seeking exemption from taxation. N.J.S.A. 54:29A-25(b) should be interpreted in a manner consistent with these ...

docket:	00664-97
court:
decided:	1999-10-25
status:
citation:	18 N.J. Tax 291
Document Size:	54267