Search Rutgers Law Library N.J. Court Opinions

1 Black Whale, Inc. v. Dir, Div of Taxation -- rank: 1000

... overpaid. [ N.J.S.A. 54:32B-20(b).] and N.J.S.A. 54:32B-19 provided: If a return required by this act is not ... determination to the person against whom the tax is assessed. [ N.J.S.A. 54:32B-19.] 3 N.J.S.A. 54:32B-21 provides: (a ... appears to have been paid without protest (P-18). 2 N.J.S.A. 54:32B-19. 3 Amended by the Taxpayers' Bill of Rights, L. 1992 ...

docket:	00470-93
court:
decided:	1995-06-19
status:
citation:	15 N.J. Tax 338
Document Size:	87504

2 YILMAZ, INC., v. DIRECTOR, DIVISION OF TAXATION -- rank: 970

... determine the tax from any information that may be available. N.J.S.A. 54:32B-19. The Director is also authorized to “prescribe methods for ... if necessary the tax may be estimated from external indices. N.J.S.A. 54:32B-19. That does not mean that the Director must seek out ... the auditor reasonably determined to use the markup method. See N.J.S.A. 54:32B-19, which provides, in pertinent part, that: If a [sales tax ... broad authority to determine how the tax should be determined. N.J.S.A. 54:32B-19; -24(4), (5) and (6). It is within his discretion ...

docket:	00240-03
court:
decided:	2005-04-01
status:
citation:	22 N.J. Tax 204
Document Size:	97667

3 ELIZABETH KAWA v. WAKEFERN FOOD CORPORATION SHOPRITE SUPERMARKETS, INC. -- rank: 899

... is then authorized to determine the amount of tax due, N.J.S.A. 54:32B-19, and upon proper application, refund any tax erroneously, illegally or ... purporting to act under the provisions of the act, and N.J.S.A. 54:32B-19 and -24(6), vesting in the Director the exclusive initial ...

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

4 Amplicon, Inc. v. Director, Division of Taxation -- rank: 879

... filed more than ninety days after the tax was assessed. N.J.S.A. 54:32B-19. See Vicoa, Inc. v. Director, Div. of Taxation , 166 N ... seek relief for an action by the Division of Taxation. N.J.S.A. 54:32B-19 4 provides that a taxpayer has ninety days from the ...

docket:	00413-98
court:
decided:	1998-09-18
status:
citation:	18 N.J. Tax 129
Document Size:	106232

5 Schweitzer-Mauduit International Inc. v. Director -- rank: 824

... such as stock on hand, purchases . . . or other factors.” N.J.S.A. 54:32B-19. A claim for refund, on the other hand, must be ...

docket:	07376-05
court:
decided:	2012-02-14
status:
citation:
Document Size:	75939

6 E.S.S. Co. v. Director, New Jersey Division of Taxation -- rank: 811

... place of business or from any other source.” See N.J.S.A. 54:32B-19; Yilmaz, 22 N.J. Tax at 231 , 235; Alpha I ... the administration of matters pertaining to SUT returns and reports, N.J.S.A. 54:32B-19 empowers the Director to determine the tax due where (1 ...

docket:	007589-16
court:	NJ Tax Court
decided:	2021-12-03
status:	Unpublished
citation:
Document Size:	46186

7 HARRY�S LOBSTER HOUSE v. DIRECTOR, DIVISION OF <br -- rank: 804

... ninety days after the mailing of the notice of deficiency). N.J.S.A. 54:32B-19, a section of the Sales and Use Tax Act, N ... Tax Act). The Director’s assertion is not entirely correct. N.J.S.A. 54:32B-19, quoted earlier in this decision, provides that the Director, of ... it is untimely and the assessment has already become fixed. N.J.S.A. 54:32B-19 is a section of the Sales and Use Tax Act ...

docket:	04978-04
court:
decided:	2006-06-05
status:
citation:
Document Size:	55158

8 Stella Pizza, Inc. v. Director, Division of Taxation -- rank: 791

... due “ from such information as may be available.” N.J.S.A. 54:32B-19. The tax due may be estimated based on “external ... purchases, location, charges, service, number of employees and other factors. N.J.S.A. 54:32B-19; see also Kramer v. Director, Div. of Taxation , 24 N ... the tax “on the basis of external indices. . .” N.J.S.A. 54:32B-19. Moreover, if the Director’s review of a vendor’s ...

docket:	014364-20
court:	NJ Tax Court
decided:	2016-12-09
status:	unpublished
citation:
Document Size:	92489

9 KennethHudacko v. Director, Division of Taxation -- rank: 785

... Sales and Use Tax by using available sources of information. N.J.S.A. 54:32B-19; see also N.J.S.A. 54:49-5. 5 ... sources of information and to collect same from the purchaser. N.J.S.A. 54:32B-19; See also N.J.S.A. 54:49-5; N ...

docket:	15082-14
court:	New Jersey Tax Court
decided:	0000-00-00
status:
citation:
Document Size:	42677

10 /usr/local/share/www/libweb/collections/courts/appellate/015587-20.opn.html -- rank: 781

... See, e.g. , N.J.S.A. 54:32B-16; N.J.S.A. 54:32B-19; N.J.A.C. 18:24-2.3; N.J ...

docket:	015587-20
court:	NJ Tax Court
decided:	2017-08-09
status:	unpublished
citation:
Document Size:	68736

11 Kodus Leasing, Inc. v. Director, Division of Taxation -- rank: 775

... if a return is filed, it is incorrect or insufficient. N.J.S.A. 54:32B-19. In that event “the amount of tax due shall ...

docket:	014517-15
court:	NJ Superior Court Appellate Division
decided:	2023-08-25
status:	Unpublished
citation:
Document Size:	48489

12 SAULWIL, INC., v. DIRECTOR, DIVISION OF TAXATION -- rank: 771

... tax due . . . from such information as may be available.” N.J.S.A. 54:32B-19. Thus, “[i]f necessary,” Taxation can “estimate ... not defined anywhere. Nonetheless the broad discretion allowed Taxation under N.J.S.A. 54:32B-19, and the presumptive correctness afforded its determinations, are based on ... and inflate the reported receipts was unnecessary and unsupported by N.J.S.A. 54:32B-19. The testimony provided by the Hammers and Saulwil’s general ...

docket:	14062-13
court:	NJ Tax Court
decided:	2020-01-10
status:	Published
citation:
Document Size:	61002

13 DANIEL H. KRAMER v. DIRECTOR, DIVISION OF TAXATION -- rank: 729

... and for determining which of those receipts are taxable. Under N.J.S.A. 54:32B-19, if a required sales or use tax return is not ... insufficient, the Director has the authority, as set forth in N.J.S.A. 54:32B-19, to make a determination of the tax due from whatever ... liability “from such information as may be available,” N.J.S.A. 54:32B-19, and that the Director’s methodology for determining the assessment ...

docket:	08707-05
court:
decided:	2008-05-23
status:
citation:
Document Size:	34110

14 SCHWEITZER-MAUDUIT INTERNATIONAL, INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 713

... applications are separate endeavors governed by separate statutory provisions, compare N.J.S.A. 54:32B-19 with N.J.S.A. 54:32B-20, and while assessments may be estimated, N.J.S.A. 54:32B-19, refunds ordinarily are not, N.J.A.C. 18:2 ...

docket:	a3946-11
court:	NJ Superior Court Appellate Division
decided:	2013-04-30
status:	unpublished
citation:
Document Size:	44832

15 TAS LAKEWOOD, INC., Plaintiffs v. DIRECTOR, DIVISION OF <br -- rank: 706

... 6 and -2.8. In the absence of such records, N.J.S.A. 54:32B-19 instructs the Division to determine the correct amount of tax ... readjust and redetermine the taxable sales based upon external indices. N.J.S.A. 54:32B-19. The absence of specific sales information as to out-of ... to determine the correct amount of tax was authorized by N.J.S.A. 54:32B-19. That determination carried a presumption of correctness and it is ...

docket:	03058-98
court:
decided:	2000-04-18
status:
citation:	19 N.J. Tax 131
Document Size:	33212