Search Rutgers Law Library N.J. Court Opinions

1 DELMARVA POWER AND LIGHT CO. v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 1000

... GRT because it is an electric public utility pursuant to N.J.S.A . 54:30A-49 through -68 and exempt from the CBT pursuant to N ... from taxation, the exemption for electric companies was established at N.J.S.A . 54:30A-49 and the CBT Act at N.J.S.A. 54 ... 54:10A-3(f) reported and paid F&GRT taxes. N.J.S.A . 54:30A-49. The F&GRT provided a complete scheme and method of ... or occupying public streets, highways and roads of New Jersey. N.J.S.A. 54:30A-49; N.J.A.C. 18:22-7.1. The legislature ... the property of such corporations not so exempted from taxation . . . . [ N.J.S.A . 54:30A-49 (amended 1997, effective Jan. 1, 1998) (emphasis added.)] The F ... exercised franchises or privileges granted by New Jersey pursuant to N.J.S.A. 54:30A-49, -51, -54; (b) owned property and stock here pursuant ...

docket:	00343-99
court:
decided:	2006-07-14
status:
citation:
Document Size:	84679

2 NEW JERSEY-AMERICAN WATER CO., INC., v. BOROUGH OF JAMESBURG -- rank: 930

... taxation under the Franchises and Gross Receipts Tax Act (Act) ( N.J.S.A. 54:30A-49 to -63). N.J.S.A. 54:30A-49 states: The purpose of this act is to provide a ... a provision of the Franchises and Gross Receipts Tax Act, N.J.S.A. 54:30A-49 to 63, and, therefore, does not govern the taxability of ...

docket:	04312-01
court:
decided:	2003-05-28
status:
citation:	20 N.J. Tax 637
Document Size:	69632

3 HM Bay, Inc. v. Dir., Div. of Taxation -- rank: 607

... f) Sewerage and water corporations subject to a tax under . . . [ N.J.S.A.] 54:30A-49 . . . ; (g) Nonstock corporations organized . . . to provide mutual H & M Bay ...

docket:	012545-21
court:	NJ Superior Court Appellate Division
decided:	2023-12-18
status:	Unpublished
citation:
Document Size:	70518

4 General Motors Corporation v. City of Linden -- rank: 487

... Public Utilities Tax Law, L. 1940, c. 5, codified at N.J.S.A. 54:30A-49. That law excluded the "machinery, apparatus and equipment" of a ...

docket:	a-106-96
court:	njsupreme
decided:	1997-07-21
status:
citation:	150 N.J. 522
Document Size:	73249