23 Results for [("N.J.S.A. 54:32b-20")]

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1 ELIZABETH KAWA v. WAKEFERN FOOD CORPORATION SHOPRITE SUPERMARKETS, INC. -- rank: 1000

... the State Uniform Tax Procedure Law have refund provisions. See N.J.S.A. 54:32B-20 (Sales and Use Tax Act); N.J.S.A. 54 ... to include sellers such as Shoprite. The defendants contend that N.J.S.A. 54:32B-20(a) provides the exclusive remedy for the refund of overpaid ... any refund, allow credit on payments due from the applicant. [ N.J.S.A. 54:32B-20(a)]. The Director, Division of Taxation (“Director”) has promulgated ... was a refund claim made to the Director pursuant to N.J.S.A. 54:32B-20(a) and N.J.A.C. 18:2-5.8 ... is misguided and legally untenable.” The plain words of N.J.S.A. 54:32B-20(a) (“Section 20(a)”) do not appear to ... refund of sales taxes and that it ran counter to N.J.S.A. 54:32B-20(a). The court noted the existence of the Director’ ...

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

2 SOLVAY SPECIALTY POLYMERS, LLC v. DIRECTOR, DIVISION OF TAXATION -- rank: 917

... Division of Taxation, 9 NJ Tax 480 , 484-85 (1988). N.J.S.A. 54:32B-20(a), a section of the Sales and Use Tax Act ... any refund, allow credit on payments due from the applicant. [N.J.S.A. 54:32B-20(a).] 9 The Supreme Court in T.H. v. Div ... 4) are invalid administrative rules because they add language to N.J.S.A. 54:32B-20(a), contradict N.J.S.A. 54:32B-20(a), 54:48-3 and 54:32B- 46, and are ... power and discretion than is allotted to him/her by N.J.S.A. 54:32B-20(a). The Court’s role is to determine the Legislature’s intent behind passing N.J.S.A. 54:32B-20(a). See In re Agricultural, Aquacultural, and Horticultural Water ...

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status:	Unpublished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

3 RCN TELECOM SERVICES, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 823

... that creates a genuine issue for a material fact. Ibid. N.J.S.A. 54:32B-20(a) It has been held that “in the absence ... refund of taxes erroneously paid or illegally collected.” Ibid. N.J.S.A. 54:32B-20(a) permits applications for refund of taxes paid under the ... ” Ibid. 9 The Tax Court has previously found that N.J.S.A. 54:32B-20(a) is “clear and unambiguous” and therefore must be ... Inc. , supra , 9 N.J. Tax at 485. Accordingly, under N.J.S.A. 54:32B-20(a) . . . [the] plaintiff must establish that it is either a ... and refunds are limited to the statutory authorization. [ Ibid. (quoting N.J.S.A. 54:32B-20(a)).] The Director argues that RCN Telecom cannot claim a refund under N.J.S.A. 54:32B-20(a) since it was RCN Operating (and not RCN ...

docket:	00161-07
court:
decided:	2010-06-14
status:
citation:
Document Size:	65417

4 Judy Avallone v. Sears Holding Corp. -- rank: 769

... to Sears in regards to their alleged conduct pursuant to N.J.S.A. 54:32B-20(c). 2 On August 19, 2009, Ms. Avallone filed a ... made by a customer who has actually paid the tax. [N.J.S.A. 54:32B-20(a).] 3 “ N.J.S.A. 54:32B-20(a) provides plaintiff's exclusive remedy for excess taxes collected ... the first instance…to refund the [sales] tax pursuant to N.J.S.A. 54:32B-20(a).” Kawa v. Wakefern Food Corp , supra, 24 N ... den. 200 N.J. 369 (2009) (citation omitted). Pursuant to N.J.S.A. 54:32B-20(c), a taxpayer also has the right to seek a ... remittance of the collected funds to the Division of Taxation. N.J.S.A. 54:32B-20(c) provides, in relevant part: A purchaser may seek ...

docket:	00004-10
court:	NJ Tax Court
decided:	2009-03-25
status:	unpublished
citation:
Document Size:	33655

5 Amplicon, Inc. v. Director, Division of Taxation -- rank: 756

... ninety days from the date on which it was assessed. N.J.S.A. 54:32B-20. 2. Equitable principles enunciated in Toys "R" Us, Inc. v ... claim for refund was denied as untimely filed pursuant to N.J.S.A. 54:32B- 20(b). A timely appeal to this court followed. Taxpayer, with ... take an appeal to the Tax Court of New Jersey. N.J.S.A. 54:32B- 20(a) 6 provides that a taxpayer may, within four years ... for requesting a refund. That seeming conflict is resolved by N.J.S.A. 54:32B-20(b), 7 which provides that when a taxpayer has had ... 100 N.J. 418, 425 (1985). A proper reading of N.J.S.A. 54:32B-20(b), Vicoa, Inc. v. Director , supra , and the cases which ... refunds. Audits would never be closed. The Legislature, by enacting N.J.S.A. 54:32B-20(b), and the courts, in a line of decisions ...

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

6 Black Whale, Inc. v. Dir, Div of Taxation -- rank: 707

... under the Sales and Use Tax Act is governed by N.J.S.A. 54:32B-20(a) which provide that a refund claim may be made ... 32, to provide for a four year refund period). However, N.J.S.A. 54:32B-20(b) provides: (b) A person shall not be entitled to ... the tax, interest or penalty found to have been overpaid. [ N.J.S.A. 54:32B-20(b).] and N.J.S.A. 54:32B-19 provided ...

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

7 Jervis B. Webb Company v. Director, Division of Taxation -- rank: 702

... of the tax to the customer arises by virtue of N.J.S.A. 54:32B-20(a) which provides, (a) In the manner provided in this ... any refund, allow credit on payments due from the applicant. [ N.J.S.A. 54:32B-20(a) (emphasis added).] Plaintiff’s assertion that the “sole� ... Tax 2014) the court found that “[n]othing in N.J.S.A. 54:32B- 20(a) requires that the person required to collect the tax ...

docket:	000054-16
court:	NJ Tax Court
decided:	2019-08-13
status:	Unpublished
citation:
Document Size:	46602

8 TRUMP PLAZA ASSOCIATES v. DIRECTOR, OF TAXATION -- rank: 674

... of limitations applicable to refunds based on the embedded tax. N.J.S.A. 54:32B-20(a). We conclude that plaintiffs have failed to establish sufficient ... observed that "[t]he four year limitations period contained in N.J.S.A. 54:32B-20(a), is .�.�.�a condition to New Jersey's waiver of ... challenge to the mistaken collection of sales tax pursuant to N.J.S.A. 54:32B-20(a). As the Tax Court found, the taxpayers failure to ... a means for plaintiffs to obtain a refund pursuant to N.J.S.A. 54:32B-20(a), which even contemplated taxes collected "erroneously, illegally or unconstitutionally ... granted summary judgment in favor of the Director. Affirmed. 1 N.J.S.A. 54:32B-20(a) provides in relevant part: "In the manner provided in ...

docket:	a5891-08
court:	New Jersey Superior Court Appellate Division
decided:	2010-08-13
status:	Published
citation:
Document Size:	46644

9 TRUMP PLAZA ASSOCIATES v. DIRECTOR, OF TAXATION -- rank: 674

docket:	a5890-08
court:	New Jersey Superior Court Appellate Division
decided:	2010-08-13
status:	Published
citation:
Document Size:	46627

10 TRUMP PLAZA ASSOCIATES v. DIRECTOR, OF TAXATION -- rank: 674

docket:	a5892-08
court:	New Jersey Superior Court Appellate Division
decided:	2010-08-13
status:	Published
citation:	25 N.J.Tax 555
Document Size:	46728

11 SOLVAY SPECIALTY POLYMERS, LLC v. DIRECTOR, DIVISION OF TAXATION -- rank: 648

... SUT refund provide certain proofs to the Division pursuant to N.J.S.A. 54:32B-20(a) of the Sales and Use Tax Act (SUT Act ... 8(d), which they claimed added language to, or contradicted N.J.S.A. 54:32B-20(a), and thus was arbitrary and capricious. Regarding the Division ... Director [of the Division of Taxation] rulemaking deference' by enacting N.J.S.A. 54:32B-20(a). The regulations did not contradict the statute by impermissibly ... pay vendors by check, and instead use EFT. Plaintiffs assert N.J.S.A. 54:32B-20(a) does not authorize the Division to limit the documentation ... N.J.S.A. 54:48-3. To that end, N.J.S.A. 54:32B-20(a) empowers the Director to pay tax refunds on application ... A. 54:48-3, and constrict the legislative intent behind N.J.S.A. 54:32B-20(a). As the Tax Court found, N.J.S. ...

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

12 Schweitzer-Mauduit International Inc. v. Director -- rank: 648

... collected and paid over the tax to the Director. See N.J.S.A. 54:32B-20(a). In other words, the Director is explicitly permitted to ...

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

13 FRANK GREEK AND SON INC v. VERIZON NEW JERSEY INC. -- rank: 638

... Division noted that unlike the Sales and Use Tax Act, N.J.S.A. 54:32B-20, which allows a purchaser to seek a refund of over ... remedy for overpaid sales tax. Id. at 54; see also N.J.S.A. 54:32B-20(a). In affirming Kawa , we found the defendant grocer "fulfilled ... amounts as required under the Sales and Use Tax Act, N.J.S.A. 54:32B-20(a), and that a refund claim on behalf of a ... S.A. 54:49-14(c), Judge DeAlmeida reasoned that " N.J.S.A. 54:32B-20, which is more specific to New Cingular's sales tax ... A.C. 18:2-5.8(d)(1). Ibid. Because N.J.S.A. 54:32B-20(a) permits an entity statutorily charged with collecting sales tax ... collect sales tax[,] filed a business refund claim pursuant to N.J.S.A. 54:32B-20(a), exactly what Judge Menyuk held [in Kawa ] was ...

docket:	a1928-14
court:	NJ Superior Court Appellate Division
decided:	2016-08-26
status:	unpublished
citation:
Document Size:	48477

14 M.J. OCEAN, INC. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 635

... years after the four-year refund claim period established by N.J.S.A. 54:32B-20(a), a provision of the Sales and Use Tax Act ... fashion?” The Director relies on the following provisions of N.J.S.A. 54:32B-20(a) as requiring dismissal of plaintiff’s appeal: In the ... the timeliness defense. The four year limitations period contained in N.J.S.A. 54:32B-20(a), is, as set forth in H.B. Acquisitions , supra ... filed over two years after the claim was due under N.J.S.A. 54:32B-20(a). Notte involved a common law claim for wrongful discharge ... a four-year time limit applied to refund claims under N.J.S.A . 54:32B-20(a). The Director’s failure to assert untimeliness as a ... two years after the four year time limit established by N.J.S.A. 54:32B-20(a) had expired. I further find and conclude that ...

docket:	00163-07
court:
decided:	2008-02-15
status:
citation:
Document Size:	35938

15 SCHWEITZER-MAUDUIT INTERNATIONAL, INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 633

... provisions, compare N.J.S.A. 54:32B-19 with N.J.S.A. 54:32B-20, and while assessments may be estimated, N.J.S.A ... taxes proven to have been actually "collected or paid" erroneously. N.J.S.A. 54:32B-20(a). This principle makes sense, for otherwise a dishonest taxpayer ... Plaintiff did not submit a refund request until July 2000. N.J.S.A. 54:32B-20(a) requires that refund applications be made within four years ...

docket:	a3946-11
court:	NJ Superior Court Appellate Division
decided:	2013-04-30
status:	unpublished
citation:
Document Size:	44832

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