Search Rutgers Law Library N.J. Court Opinions

1 Daniel Debra Koval v. Dir., Div. of Taxation -- rank: 1000

... they were untimely filed. Taxation also recited the provisions of N.J.S.A. 54:4-8.62(a) which provide when application deadlines can be extended. Plaintiffs ... to apply after the filing deadline. However, Taxation has read N.J.S.A. 54:4-8.62(a) to incorporate the good cause provision therein to N ... that the applicant attempted to file a timely application.” N.J.S.A. 54:4-8.62(a). It is undisputed that that during 2012, Mr. Koval ... a taxpayer claims not to have received the benefit application. N.J.S.A. 54:4-8.62(a). Thus, plaintiffs cannot blame Taxation for their ignorance of ...

docket:	009225-18
court:	NJ Tax Court
decided:	2018-09-06
status:	Unpublished
citation:
Document Size:	16858

2 Gabrielle Yablonsky v. Director, Division of Taxation -- rank: 960

... and manner in which homestead rebate applications shall be submitted. N.J.S.A. 54:4-8.62(a). The Director may require the claimant furnish evidence of ... file a claim for a homestead rebate or credit. . .” N.J.S.A. 54:4-8.62 (a). In order to establish “good cause” to extend ... a claimant not having received an application from the director. [ N.J.S.A. 54:4-8.62 (a) (emphasis added).] Here, plaintiff does not dispute that her ...

docket:	015437-20
court:	NJ Tax Court
decided:	2016-03-23
status:	unpublished
citation:
Document Size:	48129

3 EVELYN N. BONDA v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 826

... such additional extension must also be included when filing. 3 N.J.S.A. 54 :4-8.62 states that a “rebate application must be submitted as ... filing of the rebate application on December 22, 2002. 3 N.J.S.A. 54 :4-8.62 provides that in the case of an untimely filing, � ...

docket:	06258-03
court:
decided:	2004-11-17
status:
citation:	22 N.J. Tax 77
Document Size:	19865

4 Richard Kennel v. Director, Division of Taxation -- rank: 821

... a claimant not having received an application from the director. [ N.J.S.A. 54:4-8.62(a).] Although not required to do so, the Director mails ...

docket:	01061-13
court:	NJ Tax Court
decided:	2013-08-01
status:	unpublished
citation:
Document Size:	25199

5 Shu Chung Lee v. Director, Division of Taxation -- rank: 767

... whether by regular mail, or if requested by email. See N.J.S.A. 54:4-8.62. 2 However, it is plaintiff’s responsibility to ensure timely ... the State of New Jersey’s letterhead and seal. 2 N.J.S.A. 54:4-8.62(a) requires a homeowner to annually apply for a homestead ... part of the gross income tax returns (as allowed by N.J.S.A. 54:4-8.62(a)), however, Taxation has discontinued that format. Thus, and since ...

docket:	007387-20
court:	NJ Tax Court
decided:	2017-06-08
status:	unpublished
citation:
Document Size:	18193

6 Marie Cahill v. Director, Division of Taxation -- rank: 480

... Director can establish the filing deadline for homestead rebate applications. N.J.S.A. 54:4-8.62(a). However, if an applicant can show “good cause ...

docket:	11921-15
court:	NJ Tax Court
decided:	2015-12-08
status:	unpublished
citation:
Document Size:	13615

7 RICHARD C. SWARBRICK v. NEW JERSEY DIVISION OF TAXATION -- rank: 405

... the procedure utilized in this case, we simply note that N.J.S.A. 54:4-8.62 vests the Director of the Division with the authority to ...

docket:	a1350-08
court:	superior court appellate division
decided:	2010-07-29
status:	unpublished
citation:
Document Size:	24068