Search Rutgers Law Library N.J. Court Opinions

1 GABGEO, INC. v. DIRECTOR, DIVISION OF TAXATION, et al. -- rank: 1000

... complied with the bulk sale notice requirements set forth in N.J.S.A. 54:32B-22(c), (2) whether the State is estopped from proceeding against ... or substantially comply with the bulk sale notice requirements of N.J.S.A. 54:32B-22(c), (2) the Director is not estopped from making the ... place within the ten day statutory notification period required by N.J.S.A. 54:32B-22(c), Mr. Duva would have been informed of the amount ... employees under certain circumstances). GABGEO further argues that, pursuant to N.J.S.A. 54:32B-22(c), they provided proper notice to the Director that the ... same manner as the liability for tax under this act . [ N.J.S.A. 54:32B-22(c) (emphasis added).] The Director argues that the failure to ... added).] In another case, this court described the mechanics of N.J.S.A. 54:32B-22(c): Ten days before a sale, transfer, or assignment ...

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

2 New Jersey Hotel Holdings, Inc. v. Dir, Div of Tax -- rank: 932

... notice to the Director of the Division of Taxation under N.J.S.A. 54:32B-22(c) is liable for the sales and use tax liability ... whether the Director may make an assessment against plaintiff under N.J.S.A. 54:32B-22(c) for the sales and use tax liabilities of the ... the Division of Taxation about the August 3, 1990 transfer. N.J.S.A. 54:32B-22(c) provides: Whenever a person required to collect tax shall ... same manner as the liability for tax under this act. [ N.J.S.A. 54:32B-22(c)(emphasis added).] This statute has been construed once in ... holding that failure to give notice of a transfer under N.J.S.A. 54:32B-22(c) subjects a purchaser to the seller’s sales tax ... nothing for the properties it received. It is clear that N.J.S.A. 54:32B-22(c) is meant to extend beyond the simple sale ...

docket:	07836-94
court:
decided:	1996-02-21
status:
citation:	15 N.J. Tax 428
Document Size:	50674

3 ELIZABETH KAWA v. WAKEFERN FOOD CORPORATION SHOPRITE SUPERMARKETS, INC. -- rank: 816

... action to enforce the payment on behalf of the State. N.J.S.A. 54:32B-22(a). The Director has the exclusive authority to prescribe the ...

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

4 Joseph Cooperstein v. Div. of Taxation -- rank: 722

... notify the Director of the bulk sale in accordance with N.J.S.A. 54:32B-22(c). Although the issue was preserved in the pretrial order ... the corporation constituted a bulk sale within the meaning of N.J.S.A. 54:32B-22(c). I have concluded that the Director abandoned this issue ...

docket:	03045-90
court:
decided:	1993-03-19
status:
citation:	13 N.J. Tax 68
Document Size:	131123

5 TUTTA ITALIA, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 694

... the briefs frequently refer to the two plaintiffs interchangeably. 2 N.J.S.A. 54:32B-22(c) requires that: Whenever a person required to collect tax ...

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

6 MARK DISTEFANO AND MARGARET DISTEFANO v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 522

... Lloyd (which the Director had the right to do under N.J.S.A. 54:32B-22(a)), the taxpayer asserted that the limitation period had run ...

docket:	00943-05
court:
decided:	2008-01-30
status:
citation:
Document Size:	51128

7 SCOTT FRYBARGER v. DEPARTMENT OF THE TREASURY DIVISION OF TAXATION -- rank: 488

... of execution for jeopardy assessment of delinquent taxes, pursuant to N.J.S.A. 54:32B-22 and N.J.S.A. 54:49-13a. Under these ...

docket:	a2410-08
court:	superior court appellate division
decided:	2010-04-20
status:	unpublished
citation:
Document Size:	51153