Search Rutgers Law Library N.J. Court Opinions

1 Ferrellgas Partners, L.P. v. Director, Division of Taxation -- rank: 1000

... mean one which “imposes or levies” such a tax. N.J.S.A. 54:48- 4 provides that the collection of any State tax is enforceable ...

docket:	007051-14
court:	NJ Tax Court
decided:	2018-12-07
status:	Unpublished
citation:
Document Size:	101974

2 Targa Resources Partners, L.P., v. Director, Division of Taxation -- rank: 996

... mean one which “imposes or levies” such a tax. N.J.S.A. 54:48- 4 provides that the collection of any State tax is enforceable ...

docket:	010749-15
court:	NJ Tax Court
decided:	2018-12-07
status:	Unpublished
citation:
Document Size:	100660

3 HARRY�S LOBSTER HOUSE v. DIRECTOR, DIVISION OF <br -- rank: 993

... tax assessments, except where a specific taxing statute provides otherwise. N.J.S.A. 54:48-4. N.J.S.A. 54:49-18(a) provides that ...

docket:	04978-04
court:
decided:	2006-06-05
status:
citation:
Document Size:	55158

4 JESSE WOLOSKY v. FREDON TWP. -- rank: 975

... between a taxpayer and the State of New Jersey. See, N.J.S.A. 54:48-4. Here, under N.J.S.A. 54:3-21, Mr ...

docket:	08267-16
court:	NJ Tax Court
decided:	2019-12-18
status:	Published
citation:
Document Size:	77747

5 EVEREST REINSURANCE CO. v. NEWARK DIVISION OF TAX ABATEMENT AND SPECIAL TAXES -- rank: 920

... 54:48-1 through :53-17) applies to state taxes. N.J.S.A. 54:48-4. A state tax is defined as a tax collected by ...

docket:	07941-97
court:
decided:	1998-12-02
status:
citation:
Document Size:	112007

6 Judy Avallone v. Sears Holding Corp. -- rank: 848

... by the commissioner in the manner provided in this subtitle. [ N.J.S.A. 54:48-4.] There is a provision in the SUTPL that also governs ...

docket:	00004-10
court:	NJ Tax Court
decided:	2009-03-25
status:	unpublished
citation:
Document Size:	33655

7 CHABAD OF OLD TAPPAN INC v. BOROUGH OF OLD TAPPAN -- rank: 694

... of any tax . . . .' SUTPL, however, applies only to state taxes, N.J.S.A. 54:48-4, which is defined as a tax 'payable to or collectible ...

docket:	a4375-18
court:	NJ Superior Court Appellate Division
decided:	2020-04-27
status:	Unpublished
citation:
Document Size:	16636