Search Rutgers Law Library N.J. Court Opinions

1 SOLVAY SPECIALTY POLYMERS, LLC v. DIRECTOR, DIVISION OF TAXATION -- rank: 1000

... Statute of Limitations (“SOL”) for assessments is found in N.J.S.A. 54:32B-27, which states in relevant part “[n]o assessment of ... reopening and audit of closed years. This directly conflicts with N.J.S.A. 54:32B-27 and N.J.S.A. 54:49-6 and would ...

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status:	Unpublished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

2 ACCOUNTEKS.NET, INC. v. CKR LAW, LLP, -- rank: 720

... responsible person status to void his liability. In this regard, N.J.S.A. 54:32B-27(b) provides, [t]he provisions of law relative to limitations ...

docket:	04035-21
court:	NJ Superior Court Appellate Division
decided:	2023-05-09
status:	Published
citation:
Document Size:	56804

3 HEICO CORPORATION v. Director, Division of Taxation -- rank: 703

... determination by the director must be established from the facts. N.J.S.A. 54:32B-27(a) of the Sales and Use Tax Act provides in ...

docket:	02638-01
court:
decided:	2002-04-24
status:
citation:	20 N.J. Tax 106
Document Size:	164681

4 SOLVAY SPECIALTY POLYMERS, LLC v. DIRECTOR, DIVISION OF TAXATION -- rank: 703

... use tax' outside of the statute of limitations deadline in N.J.S.A. 54:32B-27. The court rejected the Division's assertion the offset did ... tax for years closed without an audit would conflict with N.J.S.A. 54:32B-27 and 54:49-6 and would 'dissuade taxpayers from requesting ...

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status:	Unpublished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

5 R.O.P. AVIATION, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 689

... consent of the taxpayer, similar to the SUPTL provisions, see N.J.S.A. 54:32B-27). 13 carryovers in certain tax years). Cf. N.J.S ...

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

6 CORALLOS, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 682

... g. , N.J.S.A. 54:49-6 b and N.J.S.A. 54:32B-27(b), both applicable to the Sales and Use Tax, and ... to N.J.S.A. 54:49-6(b) and N.J.S.A. 54:32B-27(b), in the absence of a valid consent to waive ... the most significant tax assessment involved in this action. See N.J.S.A. 54:32B-27(b) and N.J.S.A. 54:49-6 b ...

docket:	06985-03
court:
decided:	2005-06-13
status:
citation:
Document Size:	47637

7 OF ALPHA I, INC., Plaintiff v. ROBERT K. THOMPSON, DIRECTOR, <br -- rank: 624

... to summary judgment as a matter of law. Pursuant to N.J.S.A. 54:32B-27(b), the Division is allowed to assess additional sales and ... by law the tax may be assessed at any time. [ N.J.S.A. 54:32B-27(b)] At the time in question, N.J.S.A ... of the four year statute of limitations period. Pursuant to N.J.S.A. 54:32B-27(b) the assessment was timely, therefore plaintiff’s motion for ...

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

8 /usr/local/share/www/libweb/collections/courts/tax/00541-13.opn.html -- rank: 617

... rights for the same period. McCarter points to SUTA at N.J.S.A. 54:32B-27 as well as the Director’s regulation of N.J ... 14(a); N.J.S.A. 54:49-6(b); N.J.S.A. 54:32B-27. The Director bolsters its position by reference to N.J ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	24569

9 MARK DISTEFANO AND MARGARET DISTEFANO v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 599

... limitation period under the Sales and Use Tax Act (specifically N.J.S.A. 54:32B-27(b)) and not the limitation period under the New Jersey ... condition precedent to the accrual of the statute of limitations [ N.J.S.A. 54:32B-27(b)] a return must be filed . It was incumbent upon ...

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

10 LABOR READY NORTHEAST, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 482

... or at any time if no tax return is filed. N.J.S.A. 54:32B-27(b). 6 Note that in deciding whether declaratory judgment is ...

docket:	00359-10
court:
decided:	2011-01-04
status:
citation:
Document Size:	40658