Search Rutgers Law Library N.J. Court Opinions

1 EVEREST REINSURANCE CO. v. NEWARK DIVISION OF TAX ABATEMENT AND SPECIAL TAXES -- rank: 1000

... six months after the return is filed, whichever is later. [ N.J.S.A. 54:49-15.1] Thus, there is specific statutory authorization for interest on ... N.J.S.A. 40:48C-38, is found in N.J.S.A. 54:49-15.1, which is found in Title 54, Subtitle 9, chapter ... Tax Court appeal procedures are found in Chapter 51A. Accordingly, N.J.S.A. 54:49- 15.1 is not applicable to the Newark payroll tax. C ... Unless the Legislature wishes to enact specific provisions similar to N.J.S.A. 54:49- 15.1, N.J.S.A. 54A:9-7(f), or ... I note that if plaintiff were entitled to interest under N.J.S.A. 54:49-15.1 of the STUPL, the amount has been calculated to ... times 8.5% per annum , the prevailing prime rate per N.J.S.A. 54:49-15.1, times the time period from payment of the ...

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

2 ARTHUR G. NEVINS, JR. v. DIRECTOR, DIVISION OF TAXATION -- rank: 919

... the taxpayer is entitled to a refund with interest. See N.J.S.A. 54:49-15.1. Accordingly, a taxpayer who chooses not to pay, but ...

docket:	13075-15
court:	NJ Tax Court
decided:	2019-01-08
status:	Published
citation:
Document Size:	49289

3 ARTHUR G. NEVINS, JR. v. DIRECTOR, DIVISION OF TAXATION -- rank: 880

... the taxpayer is entitled to a refund with interest. See N.J.S.A. 54:49-15.1. Accordingly, a taxpayer who chooses not to pay, but ...

docket:	ouch
court:	NJ Tax Court
decided:	2019-01-16
status:	Published
citation:
Document Size:	49949

4 FRANK GREEK AND SON INC v. VERIZON NEW JERSEY INC. -- rank: 832

... the tax so overpaid and the interest on the overpayment." N.J.S.A. 54:49-15. Like the grocer in Kawa , Verizon has fulfilled its statutory ... by the Legislature, which also made the refund procedure of N.J.S.A. 54:49-15, the remedy for any claims of overpayment. To accept Greek ...

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status:	unpublished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

5 Texaco, Inc. v. Dir, Div of Taxation -- rank: 796

... prior to enactment of the Taxpayer's Bill of Rights ( N.J.S.A . 54:49-15.1), effective January 1, 1994, there was no statutory authority ...

docket:	02498-93
court:
decided:	1994-02-18
status:
citation:	13 N.J. Tax 572
Document Size:	29287

6 ELIZABETH KAWA v. WAKEFERN FOOD CORPORATION SHOPRITE SUPERMARKETS, INC. -- rank: 716

... refund of overpaid taxes and, in some circumstances, interest. See N.J.S.A. 54:49-15.1. Further, the State Uniform Tax Procedure Law plainly bars ...

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

7 IGT v. Director, Division of Taxation -- rank: 680

... until such protest or appeal has been finally determined. 3 N.J.S.A. 54 :49-15.1 authorizes interest to be paid on refunds. The statute ... the due date of the report or the return thereof . . . . [ N.J.S.A. 54:49-15.1] July 13, 2012 Page 3 Plaintiff’s position is ... The court concludes that plaintiff’s position best comports with N.J.S.A. 54:49-15.1. The statute requires the use of the latest of ... would be the latest of the three dates recognized in N.J.S.A. 54:49-15.1. The court, therefore, must determine when plaintiff effectively filed ...

docket:	06886-10
court:
decided:	2012-07-13
status:
citation:
Document Size:	17637

8 SHREE RAM INVESTMENTS INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 674

... be awarded when there has been an overpayment of tax, N.J.S.A. 54:49-15; when tax has been erroneously collected or paid under a ...

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

9 JOSEPH J. MURPHY v. DIRECTOR, DIVISION OF TAXATION -- rank: 651

... file claims for refund of taxes assessed and/or paid); N.J.S.A. 54:49-15 (authorizing refunds in instances where the Director determines there has ...

docket:	a0111-12
court:	NJ Superior Court Appellate Division
decided:	2013-06-12
status:	unpublished
citation:	27 N.J.Tax 293
Document Size:	47826

10 ESTATE OF CATHERINE FRANKO, et al. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 451

... to that portion of the residuary estate. Ibid. Pursuant to N.J.S.A. 54:49-15.1, interest shall be paid on all amounts refunded. Counsel ...

docket:	04613-05
court:
decided:	2006-03-03
status:
citation:
Document Size:	27780

11 MYRON et al. v. DIRECTOR, DIVISION OF TAXATION -- rank: 406

... year 1995, together with interest at the rate provided in N.J.S.A. 54:49-15.1. This archive is a service of Rutgers School of ...

docket:	02025-01
court:
decided:	2003-03-24
status:
citation:	20 N.J. Tax 537
Document Size:	52049