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1 CONTINENTAL GYPSUM CO., Plaintiff v. DIRECTOR, DIVISION <br -- rank: 1000

... the facts, then discusses the history of the enactment of N.J.S.A. 54:32B-14.1 by L. 1997, c. 162. I then discuss each partyâ ... gas. Plaintiff challenges a determination made by the Director that N.J.S.A. 54:32B-14.1 ( L. 1997, c. 162, § 34) directs a calculation of ... calculating base level volume. II. 3 On July 14 , 1997 N.J.S.A. 54:32B-14.1 was enacted, to be effective January 1, 1998. L 1997 ... J. Reg. 5029(b). In the notice, the Director described N.J.S.A. 54:32B-14.1 and the requirements of eligibility for the relief it provides ... calculation was made based upon the Director’s interpretation of N.J.S.A. 54:32B-14.1. See 29 N.J. Reg. 5029(b). 3 On August ... October 30, 1998 the Director replied, citing direct language of N.J.S.A. 54:32B-14.1, and rejecting plaintiff’s assertion. On January 28 and ...

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