Search Rutgers Law Library N.J. Court Opinions

1 KASOT, INC. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 1000

... assessments of tax made pursuant to the Cigarette Tax Act, N.J.S.A. 54:40A-1 to -45 (the “Act”), and cigarette “floor tax ...

docket:	00090-07
court:
decided:	2009-04-23
status:
citation:
Document Size:	42662

2 KennethHudacko v. Director, Division of Taxation -- rank: 929

... “Sales and Use Tax Act”), and cigarette tax, under N.J.S.A. 54:40A-1 to -45 (the “Cigarette Tax” or “Cigarette Tax ... 1 Prior to July 1, 2009, the Cigarette Tax Act, N.J.S.A. 54: 40A-1, et seq ., imposed a tax on “the sale, use ...

docket:	15082-14
court:	New Jersey Tax Court
decided:	0000-00-00
status:
citation:
Document Size:	42677

3 AIR BROOK LIMOUSINE INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 893

... to the definition of "cigarette" in the Cigarette Tax Act, N.J.S.A. 54:40A-1 to -66); N.J.S.A. 54:32B-8.52 ...

docket:	a3861-10
court:	NJ Superior Court Appellate Division
decided:	2012-08-06
status:	unpublished
citation:
Document Size:	55467

4 Sandy Smith v. Director, Div. of Taxation -- rank: 862

... complaint against defendant’s assessment of cigarette tax pursuant to N.J.S.A. 54:40A-1 to -45 (“Cigarette Tax Act”), and sales and use ...

docket:	00143-13
court:	NJ Tax Court
decided:	2015-04-13
status:	unpublished
citation:
Document Size:	32977

5 /usr/local/share/www/libweb/collections/courts/appellate/015587-20.opn.html -- rank: 853

... J.S.A. 54:40B-2, which are taxed under N.J.S.A. 54:40A-1. 8 The only difference is that the three-year record ...

docket:	015587-20
court:	NJ Tax Court
decided:	2017-08-09
status:	unpublished
citation:
Document Size:	68736

6 L.J. ZUCCA, INC v. ALLEN BROS. WHOLESALE DISTRIBUTORS INC. -- rank: 795

... tax stamps required by the New Jersey Cigarette Tax Act [ N.J.S.A. 54:40A-1 to -43] and any municipal ordinance, [and] the presumed cost ...

docket:	a2723-11
court:	NJ Superior Court Appellate Division
decided:	2014-01-09
status:	published
citation:	434 N.J.Super. 60 82 A.3d 274
Document Size:	100123

7 RICHARD and LISA SOGNESS v. DIRECTOR, DIVISION OF TAXATION -- rank: 768

... and cigarette tax assessed pursuant to the Cigarette Tax Act, N.J.S.A. 54:40A-1 to -45. Following oral argument on defendant’s motion for ...

docket:	01361-09
court:
decided:	2010-04-13
status:
citation:
Document Size:	21560

8 DAVIDOFF OF GENEVA (CT), INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 704

... the separate statutory tax requirements of the Cigarette Tax Act, N.J.S.A. 54:40A-1 to -66, and is not relevant to the present appeal ...

docket:	a4181-06
court:	njappellate
decided:	2008-03-18
status:	unpublished
citation:	*CITE_PENDING*
Document Size:	58566

9 Joy L. DeMaio v. Director -- rank: 692

... Notice of Assessment”) to taxpayer for unpaid cigarette tax, under N.J.S.A. 54:40A-1 to -45, and sales and use tax, under N.J ...

docket:	11697-15
court:	NJ Tax Court
decided:	2016-05-25
status:	unpublished
citation:
Document Size:	29120