Search Rutgers Law Library N.J. Court Opinions

1 LOUIS B. OFF v. DIVISION OF TAXATION -- rank: 1000

... v. Neeld , plaintiff acknowledges that he is not proceeding under N.J.S.A. 54:35-10, the refund statute, but that he is relying on Hart ... making his request for a refund, "had obvious reference to N.J.S.A. 54:35-10, which provides, in substance, that a taxpayer may obtain a ... determination denying their application for a refund in accordance with N.J.S.A. 54:35-10. The Court did not deal with N.J.S.A ... had three years from payment to seek a refund under N.J.S.A. 54:35-10. On the other hand, if the Director had rejected the ... after any action of the Director. In Hart v. Neeld , N.J.S.A. 54:35-10 entitled the executors to apply for a refund at any ...

docket:	11123-94
court:
decided:	1996-07-17
status:
citation:	16 N.J. Tax 157
Document Size:	86722

2 ESTATE OF ALVINA TAYLOR v. DIRECTOR, DIVISION OF TAXATION -- rank: 790

... determination stating that the refund claim was untimely pursuant to N.J.S.A. 54:35-10 and N.J.A.C . 26:36-3.9(a ... Square Corners Doctrine,” from asserting the Statute of Limitations, N.J.S.A. 54:35-10, as a defense to a taxpayer's claim for a ... Nor does the Estate contend that the limitation set by N.J.S.A. 54:35-10 is not applicable generally to a request for an inheritance ... 1985)[.] [ Ibid. ] We begin by focusing on the pertinent statute. N.J.S.A. 54:35-10 states, in pertinent part: When any amount of a tax ... made within three years from the date of such payment. [ N.J.S.A. 54:35-10.] This statute was enacted in 1944, and has remained unchanged ... C. 18:26-10.10 comported with the intent of N.J.S.A. 54:35-10, and was a reasonable interpretation of the statute being ...

docket:	a3501-09
court:	NJ Superior Court Appellate Division
decided:	2011-10-06
status:	published
citation:	422 N.J. Super. 336 28 A.3d 852
Document Size:	22727

3 Eileen Gifford v. Dir, Div of Taxation -- rank: 723

... of the tax to file a refund claim pursuant to N.J.S.A. 54:35-10. In essence, plaintiff claims that N.J.S.A. 54:35-10 applies to this case instead of N.J.S.A ... plaintiff cannot rely on the limitation period set forth in N.J.S.A. 54:35-10. The refund statutes apply only to taxes which are mistakenly ...

docket:	07272-94
court:
decided:	1995-05-17
status:
citation:	15 N.J. Tax 51
Document Size:	45993

4 ESTATE OF CATHERINE FRANKO, et al. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 617

... two months after Mr. Franko’s date of death. See N.J.S.A. 54:35-10. Taxes due with respect to the 45% remainder interest in ...

docket:	04613-05
court:
decided:	2006-03-03
status:
citation:
Document Size:	27780