Search Rutgers Law Library N.J. Court Opinions

1 COMCAST OF SOUTH JERSEY, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 1000

... reflect a legislative intent for imposition of late payment penalties. N.J.S.A. 54:49-11(a) allows the Director to remit or waive late payment ... the whole or any part of any penalty . . . Pursuant to N.J.S.A. 54:49-11(a), after July 1, 1993, the Director may remit or ... s exercise of discretion to waive or abate penalties under N.J.S.A. 54:49-11(a) and N.J.A.C. 18:2-2.7 ...

docket:	01153-04
court:	NJ Tax Court
decided:	2012-12-18
status:	unpublished
citation:
Document Size:	71699

2 United Parcel Serv. Gen. Servs. Co. v. Dir., Div. of Taxation -- rank: 971

... plaintiffs’ application for a waiver of late payment penalties under N.J.S.A. 54:49-11(a) and N.J.A.C. 18:2-2.7 ... were entitled to a waiver of late payment penalties under N.J.S.A. 54:49-11(a) and N.J.A.C. 18:2-2.7 ... properly the discretion that the Legislature afforded to it in N.J.S.A. 54:49-11(a) when it declined to waive late payment penalties imposed ... plaintiffs’ application for a waiver of late payment penalties under N.J.S.A. 54:49-11(a) and N.J.A.C. 18:2-2.7 ... any penalty” imposed upon a taxpayer for a late filing. N.J.S.A. 54:49-11(a); see also N.J.A.C. 18:2-2 ... properly the discretion that the Legislature afforded to it in N.J.S.A. 54:49-11(a) when it declined to waive late payment penalties ...

docket:	A-16-13
court:	NJ Supreme Court
decided:	2014-12-04
status:
citation:	220 N.J. 90 103 A.3d 260
Document Size:	42326

3 George V. Richardson v. Dir, Div of Taxation -- rank: 960

... 1 next following enactment. The section of the Act amending N.J.S.A. 54:49-11, which is at issue here, is section 4. Thus, under ...

docket:	05783-93
court:
decided:	1994-12-09
status:
citation:	14 N.J. Tax 356
Document Size:	82346

4 TOZOUR ENERGY SYSTEMS, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 960

... Director should have waived penalty and interest under the circumstances. N.J.S.A. 54:49-11(a) permits the Director to waive or abate a penalty ... deficiency assessments made pursuant to R.S. 54:49-6. N.J.S.A. 54:49-11(b) mandates that the Director waive penalties and interest in ... of the taxpayer to provide adequate or accurate information. Under N.J.S.A. 54:49-11(b), four factors must be met for the Director to ... 17 N.J. Tax at 296. Plaintiff correctly acknowledges that N.J.S.A. 54:49-11(b) is not available as a remedy, because the e ... asserts that penalties and interest should be abated pursuant to N.J.S.A. 54:49-11(a) because the e-mail exchange indicates that the Director ... taxable, plaintiff maintained that the penalties should be waived under N.J.S.A. 54:49-11(a) since “he had reasonable cause to believe ...

docket:	07698-04
court:
decided:	2007-04-03
status:
citation:
Document Size:	64877

5 Black Whale, Inc. v. Dir, Div of Taxation -- rank: 849

... of penalty and interest with respect to a changed assessment. N.J.S.A. 54:49-11(b). Nevertheless, even this improper advice to a taxpayer would ... Scott v. Willingboro , 1 N.J. Tax 546 (Tax 1980); N.J.S.A. 54:49-11. Thus, by implication, the Taxpayers' Bill of Rights looks unfavorably ...

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

6 ISRAEL L. TISCHLER v. DIRECTOR -- rank: 821

... Rights, L. 1992, c. 175, specifically § 4, codified as N.J.S.A. 54:49-11.b. ("Bill of Rights"). Plaintiff held a fifty percent interest ... the Division made to the plaintiff must be closely analyzed. N.J.S.A. 54:49-11.b. provides: The director shall waive the payment of any ... relies. In the present case, the only assertion applicable to N.J.S.A. 54:49-11.b. is the August 15, 1996 letter from the Division ... collecting taxes properly owed to the State of New Jersey. N.J.S.A. 54:49-11.b. is inapplicable where the taxpayer fails to provide adequate ...

docket:	00616-97
court:
decided:	1998-01-20
status:
citation:	17 N.J. Tax 283
Document Size:	64805

7 AIR BROOK LIMOUSINE INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 803

... the statutory authority to grant a further abatement pursuant to N.J.S.A. 54:49-11(a). Further, the court noted that Air Brook could have ...

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

8 CAMPO JERSEY, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 792

... of the interest and penalties assessed against it pursuant to N.J.S.A. 54:49-11(b), because it relied on the written advice given to it by Ms. Lambert in 1995. N.J.S.A. 54:49-11(b) provides: The director shall waive the payment of any ... date of L. 1992, c. 175, §4, codified as N.J.S.A. 54:49-11(b), taxpayers relying on erroneous advice from the Division of ... not entitled to have interest and penalty waived pursuant to N.J.S.A. 54:49-11(b). For the foregoing reasons, the Director’s assessment is ...

docket:	05483-02
court:
decided:	2005-05-10
status:
citation:	22 N.J. Tax 251
Document Size:	79813

9 /usr/local/share/www/libweb/collections/courts/tax/19335-10.opn.html -- rank: 753

... pursuant to [ N.J.S.A. ] 54:49-6.” N.J.S.A. 54:49-11(a). “The Director’s exercise of discretion in granting ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	103902

10 EMILIA A. ACIU v. DIRECTOR -- rank: 746

... and interest, and not of the tax actually due. 4 N.J.S.A. 54:49-11(a). For the foregoing reasons, the court concludes that the ...

docket:	20999-10
court:	NJ Tax Court
decided:	2012-10-09
status:	Published
citation:
Document Size:	48268

11 L & L OIL SERVICE, INC., Plaintiff v. OPINION DIRECTOR, NEW JERSEY DIVISION OF TAXATION, -- rank: 739

... to be due, the Director should be required, pursuant to N.J.S.A. 54:49-11(b), to waive the payment by L & L of any ... failure of the taxpayer to provide adequate or accurate information. [ N.J.S.A. 54:49-11(b).] L & L cited, as the “erroneous advice” to ... use taxation. L & L is not entitled to relief under N.J.S.A. 54:49-11(b). Judgment will be entered in favor of the Director ...

docket:	06341-97
court:
decided:	2000-01-21
status:
citation:
Document Size:	86342

12 Charles J. Widder v. Dir, Division of Taxation -- rank: 728

... complaint and consequently plaintiff's complaint was timely filed. Under N.J.S.A. 54:49-11, which applies to the gross income tax by virtue of ...

docket:	09585-93
court:
decided:	1994-08-15
status:
citation:	14 N.J. Tax 349
Document Size:	34277

13 Geeming Chin v. Dir, Div of Taxation -- rank: 696

... been waived to the maximum extent permitted by law under N.J.S.A. 54:49-11, and that the Director is without authority to abate the ... the Director's statutory authority to waive interest and penalties, N.J.S.A. 54:49-11 provides as follows: a. If the failure to pay any ... adequate or accurate information. Pursuant to authority set forth in N.J.S.A. 54:49-11(a), the Director has, in this case, waived all penalties ... not erroneous, therefore plaintiff is not entitled to relief under N.J.S.A. 54:49-11(b). Moreover, since the Director has exercised the maximum discretion ...

docket:	12197-92
court:
decided:	1994-03-07
status:
citation:	14 N.J. Tax 304
Document Size:	48124

14 Richard's Auto City, Inc. v. Dir, Div of Taxation -- rank: 682

... penalty and abated the interest to the statutory minimum. See N.J.S.A. 54:49-11. 2 Originally, the CBT act was based on a corporation ...

docket:	02933-90
court:
decided:	1992-11-25
status:
citation:	12 N.J. Tax 619
Document Size:	110326

15 KASOT, INC. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 628

... For purposes of completeness, I will nevertheless address the issue. N.J.S.A. 54:49-11(a) provides that if the failure to pay any tax ...

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