Search Rutgers Law Library N.J. Court Opinions

1 MICHAEL J. MORLEY, III, v. DIRECTOR, DIVISION OF TAXATION -- rank: 1000

... on the date of said award or settlement.” See N.J.S.A. 54:35-1 (titled “Date when tax due”). This exception was included ... when (date of recovery of the “award or settlement”). N.J.S.A. 54:35-1; N.J.A.C. 18:26-5.3(a). The ... appear to be promulgated prior to the 1978 amendments to N.J.S.A. 54:35-1 and enactment of 35-4.1, they are not arbitrary ...

docket:	07443-20
court:	NJ Tax Court
decided:	2021-06-07
status:	Published
citation:
Document Size:	41936

2 ESTATE OF EDITH CHERNOWITZ v. DIRECTOR, DIVISION OF TAXATION -- rank: 861

... 35-2. The decedent’s death triggers the tax obligation. N.J.S.A. 54:35-1. “The primary objectives of N.J.S.A. 54 ...

docket:	004863-17
court:	NJ Tax Court
decided:	2018-11-16
status:	Unpublished
citation:
Document Size:	55297

3 ESTATE OF GRACE M. FROST v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 855

... and payable on the date of said award or settlement. [ N.J.S.A. 54:35-1 (emphasis added.)] Interest is imposed on the tax if it ... date for taxes is found in the specific provision of N.J.S.A. 54:35-1 regarding the payment of taxes on sums recovered for the ... due until the date of the settlement. As noted above, N.J.S.A . 54:35-1 provides for a deferred due date for transfer inheritance taxes ...

docket:	00904-04
court:
decided:	2005-11-16
status:
citation:
Document Size:	37848

4 FULTON PARTNERS, LLC v. CITY OF NEW BRUNSWICK -- rank: 766

... Wayne, 13 N.J. Tax 417, 422 (Tax 1993) (citing N.J.S.A. 54:35-1). Taking mailing time into account, this left far too little ...

docket:	a4886-17
court:	NJ Superior Court Appellate Division
decided:	2019-10-11
status:	Unpublished
citation:
Document Size:	38530