Search Rutgers Law Library N.J. Court Opinions

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

... Director”) the information return describing its property as required by N.J.S.A. 54:29A-44(a) and by N.J.A.C. 18:23-8 ... and did file) as of March 1, 1996 pursuant to N.J.S.A. 54:29A-44(a), precluded Conrail from requiring the Director to assess the ... J. Tax at 635. Filing an information return pursuant to N.J.S.A. 54:29A-44(a) is an integral and essential prerequisite to qualification for ... first day of January preceding, its capitalization and its indebtedness. [ N.J.S.A. 54:29A-44(a).] Under N.J.A.C. 18:23-8.1 ... such land is situated on or before August 1. . . .” N.J.S.A. 54:29A-44(a) provides that, on or before March 1 of each ...

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

2 THE NEW YORK SUSQUEHANNA CORPORATION v. DIRECTOR, DIVISION OF TAXATION -- rank: 901

... all of its property as of the preceding January 1. N.J.S.A. 54:29A-44. Following the filing of the annual reports, Division personnel examine ... of January 1, 2000 and January 1, 2001, respectively. See N.J.S.A. 54:29A-44. Ms. Douglas was also part of a team that took ...

docket:	03468-03
court:
decided:	2005-09-15
status:
citation:
Document Size:	64411

3 THE NEW YORK SUSQUEHANNA & WESTERN RAILWAY CORPORATION v. STATE OF NEW JERSEY, DIRECTOR, DIVISION OF TAXATION -- rank: 859

... that railroads must submit in March of the preceding year. N.J.S.A. 54:29A-44. The report NYSWRC filed in March 2000 reflected improvements prior ... at 515-16, 520. Upon receipt of reports required by N.J.S.A. 54:29A-44, the Director's staff reviews the information and may inspect ...

docket:	A2506-05
court:	NJ Superior Court Appellate Division
decided:	2007-05-24
status:	unpublished
citation:
Document Size:	51766