Search Rutgers Law Library N.J. Court Opinions

1 BORDENTOWN REAL ESTATE ASSOCIATES, LLC et al. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 1000

... as to how to appeal the Director’s determination under N.J.S.A. 54:48-6, which provides: The Director of the Division of Taxation shall ... arbitrary assessment, penalties and interest, liens, levies and criminal sanctions. [ N.J.S.A. 54:48-6.] In this case it is undisputed that the Director fulfilled her statutory obligation under N.J.S.A. 54:48-6 by her letter dated November 16, 2007, which contained appeal ...

docket:	00133-08
court:
decided:	2009-03-17
status:
citation:
Document Size:	88203

2 Black Whale, Inc. v. Dir, Div of Taxation -- rank: 991

... as amended by L. 1992, c. 175, §15 and N.J.S.A. 54:48-6 added by L. 1992, c. 175, §8, requiring that ...

docket:	00470-93
court:
decided:	1995-06-19
status:
citation:	15 N.J. Tax 338
Document Size:	87504

3 GASTIME, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 937

... J.S.A. 54:50-6b, -6e and -6f, and N.J.S.A. 54:48-6. Under N.J.S.A. 54:50-6b, an assessment ... statements set forth in subsections a, b and d of N.J.S.A. 54:48-6. Under item a of N.J.S.A. 54:48-6, the Director must set forth “the procedural and substantive ... include the statements contained in subsections c and e of N.J.S.A. 54:48-6. Item c of this statute relates to the “procedures ...

docket:	02003-01
court:
decided:	2002-05-24
status:
citation:	20 N.J. Tax 158
Document Size:	47881

4 CHARLES J. PARKINSON v. DIAMOND CHEMICAL COMPANY, INC -- rank: 723

... Ibid. (Emphasis added). The New Jersey 'Taxpayers' Bill of Rights,' N.J.S.A. 54:48-6, reinforces this policy, by requiring the Director to issue statements ...

docket:	a2639-20
court:	NJ Superior Court Appellate Division
decided:	2021-10-27
status:	Published
citation:
Document Size:	41372