Search Rutgers Law Library N.J. Court Opinions

1 ADVO, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 1000

... the carrying out of” the sales and use tax statute. N.J.S.A. 54:32B-24. During the relevant time periods, the regulation provided: (a) A ...

docket:	00131-08
court:
decided:	2010-10-28
status:
citation:
Document Size:	42954

2 CAMPO JERSEY, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 990

... adopt rules appropriate to the carrying out of the Act. N.J.S.A. 54:32B-24(1). Moreover, the Director's interpretation of the operative law ...

docket:	05483-02
court:
decided:	2005-05-10
status:
citation:	22 N.J. Tax 251
Document Size:	79813

3 ELIZABETH KAWA v. WAKEFERN FOOD CORPORATION SHOPRITE SUPERMARKETS, INC. -- rank: 915

... which of them are taxable and which are nontaxable.” N.J.S.A. 54:32B-24(4). The Director is also authorized to require persons required ... to furnish such information at the request of the Director. N.J.S.A. 54:32B-24(5). The Director is further authorized “[t]o assess ... the taxes imposed by” the Sales and Use Tax Act. N.J.S.A. 54:32B-24(6). In order to properly administer the Sales and Use ... and to assess and determine the amount of tax due. N.J.S.A. 54:32B-24(4) and (6). “[A]ny decision, order, finding, assessment ...

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

4 Schweitzer-Mauduit International Inc. v. Director -- rank: 900

... under the Sales and Use Tax Act to any employee. N.J.S.A. 54:32B-24(3). Typically, final determinations of taxpayer protests of assessments are ...

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

5 YILMAZ, INC., v. DIRECTOR, DIVISION OF TAXATION -- rank: 885

... which of them are taxable and which are nontaxable.” N.J.S.A. 54:32B-24(4). That the vendor is required to demonstrate by way ...

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

6 Kodus Leasing, Inc. v. Director, Division of Taxation -- rank: 882

... for the administration and collection of SUT under the Act. N.J.S.A. 54:32B-24. Under N.J.S.A. 54:32B-24(5), the Director of the Division is authorized to � ... which of them are taxable and which are nontaxable.” N.J.S.A. 54:32B-24(4). At the time of the audit N.J.A ...

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status:	Unpublished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

7 TOZOUR ENERGY SYSTEMS, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 879

... altering or repairing its customers’ real property. As authorized by N.J.S.A. 54:32B-24(1), the Director has promulgated regulations dealing with the building ...

docket:	07698-04
court:
decided:	2007-04-03
status:
citation:
Document Size:	64877

8 Stella Pizza, Inc. v. Director, Division of Taxation -- rank: 873

... to furnish such information upon request of the director.” N.J.S.A. 54:32B-24(5). The SUT directs every person required to collect SUT ...

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

9 E.S.S. Co. v. Director, New Jersey Division of Taxation -- rank: 867

... administration and collection of the tax imposed under the SUT. N.J.S.A. 54:32B-24. With respect to the administration of matters pertaining to SUT ... comparable charges, number of employees or other factors --- Ibid. Moreover, N.J.S.A. 54:32B-24(4) empowers the Director to prescribe methods for determining the amount of receipts and for determining taxability. N.J.S.A. 54:32B-24(5) empowers the Director to demand persons required to collect ...

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

10 SOLVAY SPECIALTY POLYMERS, LLC v. DIRECTOR, DIVISION OF TAXATION -- rank: 852

... violate express or implied legislative policies. The Division counters that N.J.S.A. 54:32B-24(4) and (5) provide the Director with the power to ...

docket:	009365-19
court:	NJ Tax Court
decided:	2022-01-19
status:	Unpublished
citation:
Document Size:	55941

11 ABDUL M. MOMOH-OARE v. DIRECTOR, DIVISION OF : TAXATION -- rank: 743

... carrying out of this act and the purposes thereof . . . .” N.J.S.A. 54:32B-24. In accordance with such authority, the regulations provide that � ...

docket:	13111-16
court:	NJ Tax Court
decided:	2019-01-28
status:	Published
citation:
Document Size:	30635

12 DANIEL H. KRAMER v. DIRECTOR, DIVISION OF TAXATION -- rank: 734

... Director in imposing the sales tax assessment at issue. Under N.J.S.A. 54:32B-24(5), the Director is empowered to require that any person ... and to furnish such information upon request to the director. [ N.J.S.A. 54:32B-24(5).] Item (4) of this statute authorizes the Director to ... detailed sales journal was necessary to satisfy the requirements of N.J.S.A. 54:32B-24(5) and N.J.A.C. 18:24-2.3 ...

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

13 JOSEPH FURMATO v. STATE OF NEW JERSEY -- rank: 710

... under N.J.S.A. 54:32B-10(a)(2). N.J.S.A. 54:32B-24, however, authorizes the Director of the Division of Taxation to ... 1), promulgated by the Director under the statutory mandate of N.J.S.A. 54:32B-24, provides that, at least for the purpose of determining a ...

docket:	07210-94
court:
decided:	1996-07-24
status:
citation:	16 N.J. Tax 10
Document Size:	31464

14 CONTINENTAL GYPSUM CO., Plaintiff v. DIRECTOR, DIVISION <br -- rank: 650

... and collect taxes, an authority explicitly granted to him by N.J.S.A. 54:32B-24(6). Indeed, the APA expressly excludes from its coverage "agency ...

docket:	02150-99
court:
decided:	2000-11-01
status:
citation:	19 N.J. Tax 221
Document Size:	107311

15 SOLVAY SPECIALTY POLYMERS, LLC v. DIRECTOR, DIVISION OF TAXATION -- rank: 614

... refund, in such form as the [D]irector may prescribe . . . .' N.J.S.A. 54:32B-24 provides in pertinent part: [T]he [D]irector . . . is hereby ...

docket:	a1165-22
court:	NJ Superior Court Appellate Division
decided:	2024-02-14
status:	Unpublished
citation:
Document Size:	26353