Search Rutgers Law Library N.J. Court Opinions

1 SOLVAY SPECIALTY POLYMERS, LLC v. DIRECTOR, DIVISION OF TAXATION -- rank: 1000

... 32B-20(a). 14 3. The Regulations Do Not Contradict N.J.S.A. 54:48-3 and 54:32B-46 Solvay’s argument that 18:2-5.8(d)(3) and (4) contradict N.J.S.A. 54:48-3 10 and 54:32B- 46 11 also fails. Both statutes ... state in the collection of any of its taxes.” N.J.S.A. 54:48-3. 11 “The Legislature finds that this State should enter ... the process for taxpayers. This furthers the legislative intent of N.J.S.A. 54:48-3 and 54:32B-46. Solvay’s claim that the Division ...

docket:	009365-19
court:	NJ Tax Court
decided:	2022-01-19
status:	Unpublished
citation:
Document Size:	55941

2 SOLVAY SPECIALTY POLYMERS, LLC v. DIRECTOR, DIVISION OF TAXATION -- rank: 822

... statute and its legislatively delegated authority because the regulations contradict N.J.S.A. 54:48-3, which requires it to 'provide . . . a uniform procedure to be ... the state in the collection of any of its taxes.' N.J.S.A. 54:48-3. To that end, N.J.S.A. 54:32B-20 ... or promote uniform remedies and procedures for refunds required by N.J.S.A. 54:48-3, and constrict the legislative intent behind N.J.S.A ... plaintiff could submit, nor violated the Legislature's directive in N.J.S.A. 54:48-3 to afford a ready means for taxpayers to obtain refunds ...

docket:	a1165-22
court:	NJ Superior Court Appellate Division
decided:	2024-02-14
status:	Unpublished
citation:
Document Size:	26353