Search Rutgers Law Library N.J. Court Opinions

1 ELIZABETH KAWA v. WAKEFERN FOOD CORPORATION SHOPRITE SUPERMARKETS, INC. -- rank: 1000

... purporting to act under the provisions of this act.” N.J.S.A. 54:32B-18. In contending that plaintiff’s exclusive remedy was a refund ... persons to turn over all such monies to the Director. N.J.S.A. 54:32B-18. The statute provides in relevant part: Every person required to ... or services sold or purchased or the taxes due thereon . [ N.J.S.A. 54:32b-18 (emphasis added)]. In sum, the design of the Sales and ... the act are to be paid over to the Director, N.J.S.A. 54:32B-18 makes clear that defendants had the obligation to pay over ... the provisions of the Sales and Use Tax Act, particularly N.J.S.A. 54:32B-18, requiring the payment to the Director of monies collected by ...

docket:	08717-06
court:
decided:	2008-04-03
status:
citation:
Document Size:	63233

2 Judy Avallone v. Sears Holding Corp. -- rank: 781

... this matter have been provided to the State pursuant to N.J.S.A. 54:32B-18. No refund claims have been filed with the Division of ...

docket:	00004-10
court:	NJ Tax Court
decided:	2009-03-25
status:	unpublished
citation:
Document Size:	33655

3 ACCOUNTEKS.NET, INC. v. CKR LAW, LLP, -- rank: 701

... to the director the taxes imposed by [the SUTA] . . .” N.J.S.A. 54:32B-18. “The amount of tax which a return shows to ...

docket:	04035-21
court:	NJ Superior Court Appellate Division
decided:	2023-05-09
status:	Published
citation:
Document Size:	56804

4 ELIZABETH KAWA v. WAKEFERN FOOD CORPORATION -- rank: 563

... has been overpaid and remitted to the Director pursuant to N.J.S.A. 54:32B-18, which requires that "moneys collected by persons collecting tax under ...

docket:	a4367-07
court:
decided:	2009-06-08
status:	Unpublished
citation:
Document Size:	35501