Search Rutgers Law Library N.J. Court Opinions

1 GENERAL MOTORS ACCEPTANCE CORPORATION, a Delaware Corporation v. DIRECTOR, DIVISION OF TAXATION -- rank: 1000

... argues that: (1) it properly sought an offset pursuant to N.J.S.A. 54:49-16(b); (2) the doctrine of recoupment entitles GMAC to an ... s argument that it properly sought an offset pursuant to N.J.S.A. 54:49-16(b). We conclude that GMAC's complaint is barred by ... and GMAC is not entitled to an offset pursuant to N.J.S.A. 54:49-16(b). A taxpayer has four years from the payment of ... claim, under the guise of a credit and offset under N.J.S.A. 54:49-16(b)." Under certain circumstances, which do not exist here, N.J.S.A. 54:49-16(b) enables a taxpayer to seek an offset of taxes ... director under the same State tax as the erroneous overpayment. [ N.J.S.A. 54:49-16(b) (alteration to original).] GMAC contends that it properly ...

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status:	unpublished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

2 SHREE RAM INVESTMENTS INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 779

... collected or paid under a mistake of fact or law, N.J.S.A. 54:49-16; when tax liability is satisfied, N.J.S.A. 54A ...

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status:	unpublished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

3 SEA-LAND SERVICE, INC. v. DIRECTOR -- rank: 768

... to take effect on July 1, 1993. Plaintiff argues that N.J.S.A. 54:49-16 is applicable in this case, and that this "Offset Statute ... director under the same State tax as the erroneous overpayment. [ N.J.S.A. 54:49-16(b).] Plaintiff asserts that it fits the requirements of the ... relevant times. In addition, where plaintiff reads "same tax" in N.J.S.A. 54:49-16 to mean the same kind of tax, namely in this ... For this reason, this court finds that defendant has satisfied N.J.S.A. 54:49-16 fully in allowing only an offset of plaintiff's own ...

docket:	08956-95
court:
decided:	1996-09-27
status:
citation:	16 N.J. Tax 132
Document Size:	30069

4 JOSEPH J. MURPHY v. DIRECTOR, DIVISION OF TAXATION -- rank: 753

... the Director determines there has been "an overpayment of tax"); N.J.S.A. 54:49-16 (permitting refund of taxes erroneously collected or paid under a ...

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status:	unpublished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

5 SpringLicensing Group, Inc. v. Director, Division of Taxation -- rank: 630

... data and calculation of CBT owed under “proposed method.); N.J.S.A. 54:49-16 (four years to claim refund); N.J.A.C. 18 ...

docket:	10001-10
court:	New Jersey Tax Court
decided:	0000-00-00
status:
citation:
Document Size:	58777