Search Rutgers Law Library N.J. Court Opinions

1 E.S.S. Co. v. Director, New Jersey Division of Taxation -- rank: 1000

... records for the Division to determine proper sales tax liabilities. N.J.S.A. 54:32B-16; N.J.A.C. 18:24-2.3, -2.4 ...

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status:	Unpublished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

2 YILMAZ, INC., v. DIRECTOR, DIVISION OF TAXATION -- rank: 919

... to the requirements of the Sales and Use Tax Act. N.J.S.A. 54:32B-16 provides that records of sales be retained for examination and ... of retaining those tapes, if they existed. 2. Pursuant to N.J.S.A. 54:32B-16, and N.J.A.C. 18:24-2.3(a ... purchases and sales for inspection and examination by the Director. N.J.S.A. 54:32B-16. Where the sales tax return is incorrect or insufficient, the ... to maintain records and make them available to the Director. N.J.S.A. 54:32B-16. As noted in Ridolfi , supra , 1 N.J. Tax at ... logic applies here: it is contrary to the purpose of N.J.S.A. 54:32B-16 to require the Director to establish that he used the ...

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

3 R.O.P. AVIATION, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 906

... period or may require that they be kept longer.” N.J.S.A. 54:32B-16. Taxation could also bypass this law in a sales tax ... determination of the” CBT and its “enforcement and collection”); N.J.S.A. 54:32B-16; 32B-19 (for sales and use tax purposes, a taxpayer ...

docket:	1323-18
court:	NJ Tax Court
decided:	2021-05-27
status:	Published
citation:
Document Size:	52044

4 /usr/local/share/www/libweb/collections/courts/appellate/015587-20.opn.html -- rank: 828

... authority to estimate taxes using external indices. See, e.g. , N.J.S.A. 54:32B-16; N.J.S.A. 54:32B-19; N.J.A ...

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status:	unpublished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

5 Stella Pizza, Inc. v. Director, Division of Taxation -- rank: 788

... failed to maintain adequate books and records, as required under N.J.S.A. 54:32B-16, N.J.A.C. 18:24-2.3 and N ... examination at any time upon demand by the director. . .” N.J.S.A. 54:32B-16. Under regulations promulgated by the Director, a vendor is required ...

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status:	unpublished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

6 CHARLEY O’S, INC., v. DIRECTOR, DIVISION OF TAXATION -- rank: 781

... period. “[I]t is contrary to the purpose of N.J.S.A. 54:32B-16 to require the Director to establish that he used the ...

docket:	002178-16
court:	NJ Tax Court
decided:	2019-06-13
status:	Unpublished
citation:
Document Size:	31797

7 Kodus Leasing, Inc. v. Director, Division of Taxation -- rank: 761

... that period or may require that they be kept longer. [N.J.S.A. 54:32B-16.] Defendant is responsible for the administration and collection of SUT ...

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

8 HARRY�S LOBSTER HOUSE v. DIRECTOR, DIVISION OF <br -- rank: 758

... tax records in order for examination by the Division. Notably, N.J.S.A. 54:32B-16 requires persons responsible for collecting sales and use tax to ...

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

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

... failed to maintain adequate books and records as defined in N.J.S.A. 54:32B-16 and N.J.A.C. 18:24-2.3 . . . and ...

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

10 Watchung Liquors, Inc. v. Director, Division of Taxation -- rank: 657

... order for the Division to determine proper sales tax liabilities. N.J.S.A. 54:32B-16; N.J.A.C. 18:24-2.3, 7 -2 ...

docket:	013014-17
court:	NJ Tax Court
decided:	2021-10-28
status:	Unpublished
citation:
Document Size:	32018

11 SAULWIL, INC., v. DIRECTOR, DIVISION OF TAXATION -- rank: 647

... inspection and examination at any time upon demand by” Taxation. N.J.S.A. 54:32B-16. These documents should “be preserved for a period of ...

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

12 Saulwil, Inc. v. Director, Div. of Taxation -- rank: 630

... retain adequate business records for examination and inspection by Taxation. N.J.S.A. 54:32B-16; N.J.A.C. 18:24-2.3; N.J ...

docket:	014062-20
court:	NJ Tax Court
decided:	2017-01-26
status:	unpublished
citation:
Document Size:	52095

13 Nino Pizza Star Corp v. Director, Division of Taxation -- rank: 583

... in order for Taxation to determine proper sales tax liabilities. N.J.S.A. 54:32B-16; N.J.A.C. 18:24-2.3, - 2.4 ...

docket:	15828-14
court:	NJ Tax Court
decided:	2020-03-27
status:	Unpublished
citation:
Document Size:	31093

14 OF ALPHA I, INC., Plaintiff v. ROBERT K. THOMPSON, DIRECTOR, <br -- rank: 560

... A. 54:32B-27(b)] At the time in question, N.J.S.A. 54:32B-16 provided that records of every purchase and sale shall be ... that period or may require that they be kept longer. [ N.J.S.A. 54:32B-16] Although the taxpayer was not required to keep records beyond ...

docket:	00373-99
court:
decided:	2000-06-13
status:
citation:	19 N.J. Tax 53
Document Size:	27719

15 CHARLEY O�S INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 550

... bank account deposits. Mr. Coughlin is correct to a point. N.J.S.A. 54:32B-16 requires vendors to keep records of every purchase in a ...

docket:	02836-02
court:
decided:	2006-07-12
status:
citation:
Document Size:	50653