Search Rutgers Law Library N.J. Court Opinions

1 SHREE RAM INVESTMENTS INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 1000

... additional assessment of tax may, pursuant to subsection b of [ N.J.S.A. 54:49-14], file a claim for refund of the assessment paid." I ... circumstances under which a taxpayer may file a refund claim. N.J.S.A. 54:49-14 provides in pertinent part: a. Any taxpayer, at any time ... 5, that generally tracks the language of subsection b of N.J.S.A. 54:49-14 in defining the new remedy for paying a deficiency assessment ... of a payment made before subsection b was added to N.J.S.A. 54:49-14, that "the satisfaction of a tax obligation upon final determination ... a payment to which the refund claim period established by N.J.S.A. 54:49-14 applies," and explaining that "once a taxpayer has notice of ... SRI did not meet the requirements of subsection b of N.J.S.A. 54:49-14 and had not protested or appealed the Director's ...

docket:	a0600-11
court:	NJ Superior Court Appellate Division
decided:	2013-08-09
status:	unpublished
citation:
Document Size:	40663

2 FRANK GREEK AND SON INC v. VERIZON NEW JERSEY INC. -- rank: 976

... incorporated into the E911 statute, has a refund provision, see N.J.S.A. 54:49-14, Greek has never sought a refund from the Division of ... repay the tax it collected to its customers, and that N.J.S.A. 54:49-14(c) did not preclude the refund claim. Id. at 21 ... refund claim filed by New Cingular was not precluded by N.J.S.A. 54:49-14(c), Judge DeAlmeida reasoned that " N.J.S.A. 54 ... s sales tax refund claim than is the generally applicable N.J.S.A. 54:49-14(c), allows two actors to seek a refund of sales ...

docket:	a1928-14
court:	NJ Superior Court Appellate Division
decided:	2016-08-26
status:	unpublished
citation:
Document Size:	48477

3 Don Dan Construction Co. v. Dir, Div of Taxation -- rank: 973

... it was therefore untimely under the then effective provisions of N.J.S.A. 54:49-14 and N.J.A.C. 18:7-13.8. 1 ... own calculations, to which the refund claim period established by N.J.S.A. 54:49-14 applies, and a payment to satisfy an assessment or other ... period established in the State Tax Uniform Procedure Law at N.J.S.A. 54:49-14 is applicable to CBT refund claims only insofar as the ... constitute a payment to which the refund claim period of N.J.S.A. 54:49-14 applies, the payment does not affect the claim period otherwise established under N.J.S.A. 54:49-14 for matters outside the assessment. Taxpayer is essentially in the ... a payment to which the refund claim period established by N.J.S.A. 54:49-14 applies. A taxpayer is permitted to recognize and correct ...

docket:	00529-92
court:
decided:	1995-04-06
status:
citation:	14 N.J. Tax 569
Document Size:	35465

4 Judy Avallone v. Sears Holding Corp. -- rank: 940

... A. 54:48-1 to 54-6 (“SUTPL”), specifically N.J.S.A. 54:49-14(c), which provides that “[e]ach taxpayer shall file ... or otherwise at issue in this case; and (2) that N.J.S.A. 54:49-14(c) is constitutional and does not violate the class’ substantive ... Count Three of the Class’ complaint. B. The Constitutionality of N.J.S.A. 54:49-14(c) In Kawa , supra , The Appellate Division affirmed the Tax ... Tax at 450 (citations omitted). 5 The Class asserts that N.J.S.A. 54:49-14(c) which requires “[e]ach taxpayer [to file] a ... an individual basis. As a result, the Class contends that N.J.S.A. 54:49-14(c) leaves individuals without an effective remedy for the overpayment ... The court finds that the question of the constitutionality of N.J.S.A. 54:49-14(c) is not ripe for judicial determination here. The ...

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

5 R.O.P. AVIATION, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 904

... “mansion” tax is subject to SUTPL “provided however . . . [N.J.S.A. 54:49-14(b)] shall not apply to any additional fee assessed”). There ...

docket:	1323-18
court:	NJ Tax Court
decided:	2021-05-27
status:	Published
citation:
Document Size:	52044

6 /usr/local/share/www/libweb/collections/courts/appellate/00240-15.opn.html -- rank: 874

... to four years after the estate tax payment pursuant to N.J.S.A. 54:49-14(a). In the alternative, Estate contends it filed a valid ... more than three years from date the tax was paid); N.J.S.A. 54:49-14(a) (“[a]ny taxpayer, at any time within four ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	130242

7 KINKO'S NETWORK, INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 851

... concluded Kinko's timely filed a refund request, pursuant to N.J.S.A. 54:49-14(b), for taxes paid from a 2006 deficiency assessment and ... assessment by filing a post-audit refund claim, pursuant to N.J.S.A. 54:49-14(b). Kinko's reasserted the auditor erroneously denied its requested ... because it fell outside the scope of recovery provided by N.J.S.A. 54:49-14(b). The Division also contests the judge's interpretation of ... suggests Kinko's had the opportunity to seek relief under N.J.S.A. 54:49-14(a) to challenge the tax assessed, but failed to timely ... The Division's arguments are grounded on the interpretation of N.J.S.A. 54:49-14, governing procedures for filing a refund claim for "original or ... additional issues with respect to the original assessment of tax . . . . [ N.J.S.A. 54:49-14 (emphasis added).] We agree the statute is unambiguous, limiting ...

docket:	a2261-13
court:	NJ Superior Court Appellate Division
decided:	2015-07-30
status:	unpublished
citation:
Document Size:	36227

8 LENOX INCORPORATED, a New Jersey corporation, Plaintiff v. OPINION DIRECTOR, DIVISION OF TAXATION, -- rank: 838

... liability, the corporation could file a claim for refund under N.J.S.A. 54:49-14, a provision of the State Tax Uniform Procedure Law, N ... after expiration of the two-year time limit contained in N.J.S.A. 54:49-14. In 1989, the Director addressed this issue and promulgated the ... long after the two-year refund claim period provided in N.J.S.A. 54:49-14 has expired. These reasons included the following: 1) timely filing ... after expiration of the refund claim period set forth in N.J.S.A. 54:49-14, and plaintiff was not entitled to the two-year extension ...

docket:	07049-98
court:
decided:	2001-04-20
status:
citation:	19 N.J. Tax 437
Document Size:	74464

9 STATEWIDE COMMERCIAL CLEANING, LLC, vs. DIRECTOR, DIVISION OF TAXATION -- rank: 798

... refund within 450 days of deadline to file the protest. N.J.S.A. 54:49-14(b). An informal conference hearing resulting from the filing of ...

docket:	03504-15
court:	NJ Tax Court
decided:	2017-10-20
status:	unpublished
citation:
Document Size:	63042

10 GENERAL MOTORS ACCEPTANCE CORPORATION, a Delaware Corporation v. DIRECTOR, DIVISION OF TAXATION -- rank: 768

... was filed beyond the four-year statute of limitations of N.J.S.A. 54:49-14(a). In dismissing GMAC's complaint, the Tax judge concluded ... to seek a refund. The time limitation is governed by N.J.S.A. 54:49-14(a), which provides: Any taxpayer, at any time within four ...

docket:	a3505-09
court:	NJ Superior Court Appellate Division
decided:	2011-04-01
status:	unpublished
citation:	26 N.J.Tax 93
Document Size:	25100

11 Eileen Gifford v. Dir, Div of Taxation -- rank: 765

... similar argument. In that case, the taxpayer wanted to utilize N.J.S.A. 54:49-14, which allowed two years to file a refund claim because ... the Tax Court. The court explained the primary distinction between N.J.S.A. 54:49-14 and N.J.S.A. 54:10A-19.2. N.J.S.A. 54:49-14 applies to taxes that are calculated and paid by the ...

docket:	07272-94
court:
decided:	1995-05-17
status:
citation:	15 N.J. Tax 51
Document Size:	45993

12 /usr/local/share/www/libweb/collections/courts/appellate/015626-20.opn.html -- rank: 765

... order to file a protest, combined with the statement in N.J.S.A. 54:49-14(a) that a taxpayer may file a refund for a ... 49-18] The court finds no reason to refer to N.J.S.A 54:49-14 to aid it in its interpretation of the protest statute ... Furthermore, the court declines to adopt the restrictive reading of N.J.S.A 54:49-14 advanced by plaintiff that the phrase “but no claim ...

docket:	015626-20
court:	NJ Tax Court
decided:	2017-08-30
status:	unpublished
citation:
Document Size:	31972

13 SOLVAY SPECIALTY POLYMERS, LLC v. DIRECTOR, DIVISION OF TAXATION -- rank: 696

... own meaning. Further support for this interpretation is found in N.J.S.A. 54:49-14(a), which provides “[a]ny taxpayer, at any time ...

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

14 ELIZABETH KAWA v. WAKEFERN FOOD CORPORATION SHOPRITE SUPERMARKETS, INC. -- rank: 696

... S.A. 54:32B-20 (Sales and Use Tax Act); N.J.S.A. 54:49-14 (State Uniform Tax Procedure Law). The Sales and Use Tax ... taxes overpaid to the State on behalf of a class. N.J.S.A. 54:49-14(c). Defendants place great weight on a 2004 unpublished decision ...

docket:	08717-06
court:
decided:	2008-04-03
status:
citation:
Document Size:	63233

15 SOLVAY SPECIALTY POLYMERS, LLC v. DIRECTOR, DIVISION OF TAXATION -- rank: 673

... the amount for which the application for refund is made.' N.J.S.A. 54:49-14(a) states: 'Any taxpayer . . . may file with the [D]irector ...

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