Search Rutgers Law Library N.J. Court Opinions

1 HEICO CORPORATION v. Director, Division of Taxation -- rank: 1000

... R.S. 54:48-1 et seq. (Emphasis added.) Similarly, N.J.S.A. 54:32B-21(a) of the Sales and Use Tax Act provides: Any ...

docket:	02638-01
court:
decided:	2002-04-24
status:
citation:	20 N.J. Tax 106
Document Size:	164681

2 HARRY’S LOBSTER HOUSE v. DIRECTOR, DIVISION OF <br -- rank: 918

... before filing a complaint in the Tax Court”). See also N.J.S.A. 54:32B-21(a) (sales and use tax); N.J.S.A. 54A ... of the Director with respect to a tax matter), and N.J.S.A. 54:32B-21(b) (appeal to the Tax Court of any assessment under ...

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

3 GABGEO, INC. v. DIRECTOR, DIVISION OF TAXATION, et al. -- rank: 918

... date of the action sought to be reviewed.” And N.J.S.A. 54:32B-21 provides: (a) Appeal to tax court. Any aggrieved taxpayer may ... of the taxpayer for the taxes imposed by this act. [ N.J.S.A . 54:32B-21.] Case law has strictly construed N.J.S.A . 54 ...

docket:	07640-04
court:
decided:	2006-04-21
status:
citation:
Document Size:	62366

4 ELIZABETH KAWA v. WAKEFERN FOOD CORPORATION SHOPRITE SUPERMARKETS, INC. -- rank: 895

... with the provisions of the State Uniform Tax Procedure Law. N.J.S.A. 54:32B-21. Read in conjunction with these provisions, I conclude that the ...

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

5 Westside Saloon, LLC vs Director, Division of Taxation -- rank: 869

... were not disputed by the parties. III. Conclusion of Law N.J.S.A. 54:32B-21(a) of the Sales and Use Act specifies that, â ... R. S. 54:48-1 et seq.” 4 Furthermore, N.J.S.A. 54:32B-21(b) directs that “[t]he appeal provided by this ... later than the 347 days mentioned above. As stated in N.J.S.A. 54:32B-21(a), N.J.S.A. 54:51A-14(a), and ...

docket:	013582-18
court:	NJ Tax Court
decided:	2021-03-22
status:	Unpublished
citation:
Document Size:	19069

6 Black Whale, Inc. v. Dir, Div of Taxation -- rank: 866

... is assessed. [ N.J.S.A. 54:32B-19.] 3 N.J.S.A. 54:32B-21 provides: (a) Appeal to tax court. Any aggrieved taxpayer may ... of the taxpayer for the taxes imposed by this act. [ N.J.S.A. 54:32B-21.] Thus, although a refund claim can be made within two ...

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

7 MEADOWLANDS BASKETBALL ASSOCIATES, Plaintiff v. DIRECTOR, DIVISION <br -- rank: 866

... penalties were assessed. A timely appeal to this court followed. N.J.S.A. 54:32B-21, and :51A-13, and -14. II. Plaintiff argues that the ...

docket:	00665-98
court:
decided:	2000-07-24
status:
citation:	19 N.J. Tax 85
Document Size:	69396

8 STATEWIDE COMMERCIAL CLEANING, LLC, vs. DIRECTOR, DIVISION OF TAXATION -- rank: 855

... Court. N.J.S.A. 54:51A-13; see also N.J.S.A. 54:32B-21(a). In either case, the filing must be within 90 ... 18(a); N.J.S.A. 54:51A-14(a); N.J.S.A. 54:32B-21(a). In the alternative, a taxpayer can pay the assessment ...

docket:	03504-15
court:	NJ Tax Court
decided:	2017-10-20
status:	unpublished
citation:
Document Size:	63042

9 Amplicon, Inc. v. Director, Division of Taxation -- rank: 821

... a hearing with the Director of the Division of Taxation. N.J.S.A. 54:32B-21 5 provides that a taxpayer may, within ninety days of ...

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

10 Schweitzer-Mauduit International Inc. v. Director -- rank: 810

... Appeals Branch, as was the case here. For purposes of N.J.S.A. 54:32B-21 (providing for review by the Tax Court of any finding ...

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

11 SOMNUK SUECHARON v. DIRECTOR, DIVISION OF TAXATION -- rank: 795

... Uniform Procedure Law, R.S. 54:48-1 et seq. [ N.J.S.A. 54:32B-21(a).] The Litter Control Tax Act, N.J.S.A ... provisions of N.J.S.A. 54A:9-10(a), N.J.S.A. 54:32B-21(a), and N.J.S.A. 13:1E-9(h ... particularly in N.J.S.A. 54A:9-10(a), N.J.S.A. 54:32B-21(a), N.J.S.A. 54:49-18a, and N ...

docket:	02857-02
court:
decided:	2002-11-04
status:
citation:	20 N.J. Tax 371
Document Size:	69897

12 MILLWORK INSTALLATION, INC. v. STATE OF NEW JERSEY -- rank: 743

... the Director to impose assessments of sales and use tax. N.J.S.A. 54:32B-21 defines the procedure for initiating judicial review of such an ...

docket:	16329-09
court:
decided:	2010-07-16
status:
citation:
Document Size:	34876

13 TUTTA ITALIA, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 721

... set forth in the governing statutes and Rules of Court. N.J.S.A. 54:32B-21(a) specifies that "[a]ny aggrieved taxpayer may, within 90 ... of the State Tax Uniform Procedure Law." (Emphasis added). Moreover, N.J.S.A. 54:32B-21(b) directs that "[t]he appeal provided by this section ...

docket:	a0460-12
court:	NJ Superior Court Appellate Division
decided:	2014-06-09
status:	unpublished
citation:
Document Size:	44213

14 United Autoland, Inc. v. Director, Division of Taxation -- rank: 561

... opposition to the Division’s motion. II. Conclusions of Law N.J.S.A. 54:32B-21(a) of the Sales and Use Tax Act specifies that ... Law, R. S. 54:48-1 et seq.” Furthermore, N.J.S.A. 54:32B-21(b) directs that “[t]he appeal provided by this ...

docket:	13446-18
court:	NJ Tax Court
decided:	2020-02-11
status:	Unpublished
citation:
Document Size:	13783

15 GASTIME, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 527

... the State Tax Uniform Procedure Law); Sales and Use Tax - N.J.S.A. 54:32B-21 (permitting an appeal to the Tax Court “within 90 ...

docket:	02003-01
court:
decided:	2002-05-24
status:
citation:	20 N.J. Tax 158
Document Size:	47881