Search Rutgers Law Library N.J. Court Opinions

1 HEICO CORPORATION v. Director, Division of Taxation -- rank: 1000

... to July 2, 2001) to appeal to the Tax Court. N.J.S.A. 54:49-18(a) and N.J.S.A. 54:51A-14(a ... made, or complaints filed, on and after [July 1, 1993] . . . . N.J.S.A. 54:49-18(a) 18 of the SUTPL, as referenced in the previous ... from the date of the final determination by the director. [ N.J.S.A. 54:49-18(a) (emphasis added). ] The Senate Budget and Appropriations Committee Statement ... the date of the final determination by the director. ” N.J.S.A. 54:49-18(a) ( emphasis added ). The Taxpayer Bill of Rights did not ... day period within the SUTPL (set forth at the amended N.J.S.A. 54:49-18(a)), supersedes N.J.S.A. 54:51A-18, with ... before the July 1, 1993 effective date of the amended N.J.S.A. 54:49-18(a), including Holmdel Tp. , have applied the rules of ...

docket:	02638-01
court:
decided:	2002-04-24
status:
citation:	20 N.J. Tax 106
Document Size:	164681

2 LOUIS B. OFF v. DIVISION OF TAXATION -- rank: 997

... dismissed under N.J.S.A. 54:34-13 and N.J.S.A. 54:49-18(a) because plaintiff neither protested the Director's assessment nor ... with the applicable provision of the State Uniform Procedure Law, N.J.S.A. 54:49-18(a), which provides, in pertinent part, as follows: If any ... limitations of N.J.S.A. 54:34-13 and N.J.S.A. 54:49-18(a) and gives him additional time within which to challenge ... limitations of N.J.S.A. 54:34-13 and N.J.S.A. 54:49-18(a), to file with the Probate Part, and then to ... requirements of N.J.S.A. 54:34-13 and N.J.S.A. 54:49-18(a) and appeal the refusal of the Director to change ... controlled by N.J.S.A. 54:34-13 and N.J.S.A. 54:49-18(a). The language of the former statute provides that, ...

docket:	11123-94
court:
decided:	1996-07-17
status:
citation:	16 N.J. Tax 157
Document Size:	86722

3 STATEWIDE COMMERCIAL CLEANING, LLC, vs. DIRECTOR, DIVISION OF TAXATION -- rank: 839

... N.J.A.C. 18:1.1.8 [sic] and N.J.S.A. 54:49-18 the item(s) listed below are REQUIRED and must be ... a protest in writing. . . and may request a hearing.” N.J.S.A. 54:49-18(a). In addition, a taxpayer can forego this informal conference ... within 90 days after the action sought to be reviewed. N.J.S.A. 54:49-18(a); N.J.S.A. 54:51A-14(a); N ... matter, an appeal can be filed with the Tax Court. N.J.S.A. 54:49-18(a). The Director has affirmatively taken steps to encourage taxpayers ... with N.J.A.C. 18:1-1.8 and N.J.S.A. 54:49-18. 2 Namely, the Director sought the eight section 1.2 ...

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

4 SHREE RAM INVESTMENTS INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 798

... was permitted 90 days to protest the assessment pursuant to N.J.S.A. 54:49-18, or similar provisions of any particular tax statute. Failure to ...

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

5 CLOROX PRODUCTS MANUFACTURING COMPANY v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 777

... 4 Clorox filed a protest with the Director. See generally N.J.S.A. 54:49-18. To illustrate just how Clorox depreciated the assets based upon ...

docket:	07867-04
court:
decided:	2006-11-29
status:
citation:
Document Size:	53205

6 GABGEO, INC. v. DIRECTOR, DIVISION OF TAXATION, et al. -- rank: 749

... with the Tax Court, within a specified period of time. N.J.S.A . 54:49-18(a) provides, in pertinent part: If any taxpayer shall be ... set forth the reason therefore, and may request a hearing. [ N.J.S.A . 54:49-18(a).] N.J.S.A . 54:51A-14 provides � ... strictly construed N.J.S.A . 54:51A-14 and N.J.S.A . 54:49-18. It has been held that the Tax Court lacks jurisdiction ... GABGEO of its right to an administrative hearing pursuant to N.J.S.A. 54:49-18. Plaintiff filed a letter of protest with the Division of ...

docket:	07640-04
court:
decided:	2006-04-21
status:
citation:
Document Size:	62366

7 /usr/local/share/www/libweb/collections/courts/appellate/00240-15.opn.html -- rank: 747

... December 29, 2014 to file an appeal with Taxation under N.J.S.A. 54:49-18 or to the tax court under R. 8:4-1 ... filed with the tax court to appeal Taxation’s decision. N.J.S.A. 54:49-18; R. 8:4-1(b); N.J.S.A. 54 ... alternative argument, Estate contends the court may assert jurisdiction under N.J.S.A. 54:49-18 alleging it filed a notice of protest within 90 days ... forth the reason[s] . . . and may request a hearing.” N.J.S.A. 54:49-18(a). While Taxation’s receipt of the $47,758.35 ...

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

8 Eileen Gifford v. Dir, Div of Taxation -- rank: 725

... contains the 90 day requirement. The regulation now refers to N.J.S.A. 54:49-18 and the 90 day period provided for in that statute ... c. 175. Prior to the Taxpayer's Bill of Rights, N.J.S.A. 54:49-18 provided for only a 30 day period within which to ... between the 30 day period in the earlier version of N.J.S.A. 54:49-18 and the 90 day period in N.J.A.C ...

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

9 JAMES LIAPAKIS, Petitioner-Appellant v. STATE OF NEW JERSEY, DEPARTMENT TREASURY, DIVISION OF TAXATION, et al. -- rank: 701

... ninety days within which to file a complaint, prescribed by N.J.S.A. 54:49-18 and calculated pursuant to R. 8:4-2(a), could ...

docket:	a5341-00
court:	njappellate
decided:	2003-09-15
status:	published
citation:	363 N.J. Super. 96 831 A.2d 120
Document Size:	31997

10 /usr/local/share/www/libweb/collections/courts/appellate/015626-20.opn.html -- rank: 695

... court was subsequently amended to the current 90-day period. N.J.S.A. 54:49-18 now provides that “if any taxpayer shall be aggrieved ... The court finds no support for plaintiff’s position. Neither N.J.S.A. 54:49-18(a), nor any of the cases decided thereunder, require that ... ” The court finds no support in the language of N.J.S.A. 54:49-18 for plaintiff’s position. The referenced statute is clear: If ... from the date of the final determination by the director. [ N.J.S.A. 54:49-18] The court finds no reason to refer to N.J ...

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

11 /usr/local/share/www/libweb/collections/courts/tax/03221-12cor.opn.html -- rank: 692

... untimely. According to the Final Determination, under the provisions of N.J.S.A. 54:49-18, a request for a redetermination of a Notice of Deficiency ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	68221

12 HARRY�S LOBSTER HOUSE v. DIRECTOR, DIVISION OF <br -- rank: 676

... of assessment had been issued on May 8, 2003, that N.J.S.A. 54:49-18 requires that a request for a hearing must be made ... statute provides otherwise. N.J.S.A. 54:48-4. N.J.S.A. 54:49-18(a) provides that a taxpayer may protest any finding or ... ninety day period for filing administrative protests set forth in N.J.S.A. 54:49-18. The former litter control tax specifically provided that administration of ... jurisdiction to consider the merits of the complaint. Based on N.J.S.A. 54:49-18 and the case law cited above, the Director correctly determined ...

docket:	04978-04
court:
decided:	2006-06-05
status:
citation:
Document Size:	55158

13 LINDA M. HARRINGTON v. DIRECTOR, DIVISION OF TAXATION -- rank: 657

... A. 54A:9-10(e).] This statute is consistent with N.J.S.A. 54:49-18(a), a provision of the State Uniform Tax Procedure Act ...

docket:	09529-11
court:	NJ Tax Court
decided:	2016-12-13
status:	unpublished
citation:
Document Size:	46588

14 Westside Saloon, LLC vs Director, Division of Taxation -- rank: 635

... Ibid. In addition, the State Tax Uniform Procedure Law, at N.J.S.A. 54:49-18(a) provides: If any taxpayer shall be aggrieved by any ... Conference and Appeals Branch of the Division, as provided by N.J.S.A. 54:49-18(a). 6 Further, the subsequent appeal by plaintiff to this ...

docket:	013582-18
court:	NJ Tax Court
decided:	2021-03-22
status:	Unpublished
citation:
Document Size:	19069

15 Glenn B. Slater v. Director -- rank: 633

... untimely filing of the complaint contrary to the provisions of N.J.S.A. 54:49-18(a). This court heard oral argument on the Director’s ... untimely filing of the complaint contrary to the provisions of N.J.S.A. 54:49-18(a). Summary Judgment Pursuant to New Jersey’s Court Rule ... relief as a matter of law. Dismissal for Untimely Filing N.J.S.A. 54:49-18(a) provides, in pertinent part: If any taxpayer shall be ... set forth the reasons therefore, and may request a hearing. [ N.J.S.A. 54:49-18(a).] Case law has strictly construed N.J.S.A. 54:49-18. It has been held that the Tax Court lacks jurisdiction ... the Tax Court on or about October 22, 2008. Under N.J.S.A. 54:49-18, Mr. Slater had 90 days to file a protest ...

docket:	11825-08
court:	NJ Tax Court
decided:	2012-04-27
status:	Published
citation:
Document Size:	44911