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 Results for ("N.J.S.A. 54:40b-2")   1 to 2 of 2 results. Run time: 0.720 seconds | Search time: 0.713 seconds    
1 /usr/local/share/www/libweb/collections/courts/appellate/015587-20.opn.html -- rank: 1000
... 40B-3.1. Tobacco products do not include cigarettes, see N.J.S.A. 54:40B-2, which are taxed under N.J.S.A. 54:40A ...
docket: 015587-20
court: NJ Tax Court
decided: 2017-08-09
status: unpublished
citation:
Document Size: 68736
2 DAVIDOFF OF GENEVA (CT), INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 746
... after it reaches this State. [Historical and Statutory notes to N.J.S.A. 54:40B-2 (West 2002) (emphasis added).] By comparison, the definition of a ... warehousing facilities for the storage and distribution of tobacco products. [ N.J.S.A. 54:40B-2.] It is an elemental principle of statutory construction that "the ... dispose[] of" a tobacco product "after it reaches" New Jersey. N.J.S.A. 54:40B-2 (amended 2001). The Director has failed to establish this half ... in effect in 2005, the year of its decision. See N.J.S.A. 54:40B-2. As we discuss herein, this amended definition was markedly different ... 1995-2000 taxable period. Cf. Historical and Statutory notes to N.J.S.A. 54:40B-2 (West 2002). The definition of "distributor" was amended in 2001 ...
docket: a4181-06
court: njappellate
decided: 2008-03-18
status: unpublished
citation: *CITE_PENDING*
Document Size: 58566

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