Search Rutgers Law Library N.J. Court Opinions

1 TOZOUR ENERGY SYSTEMS, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 1000

... those additional amounts constitutes an abuse of discretion. Pursuant to N.J.S.A. 54:49-3, plaintiff was assessed $6,429.55 in interest as of ...

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

2 /usr/local/share/www/libweb/collections/courts/tax/03221-12cor.opn.html -- rank: 889

... on plaintiff’s tax year 2008 gross income tax liability. N.J.S.A. 54:49-3 requires the Director to assess interest on any late payment ... tax was originally due until the date of actual payment. [ N.J.S.A. 54:49-3.] N.J.S.A. 54:49-11a vests the Director ...

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

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

... 13 A return is filed when it is mailed. See N.J.S.A. 54:49-3.1(c ) (“the date the return is transmitted” to ... reasons, and further considering the clear and ordinary meaning of N.J.S.A. 54:49-3, accrual of interest from the date the tax was originally ...

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

4 ARTHUR G. NEVINS, JR. v. DIRECTOR, DIVISION OF TAXATION -- rank: 877

... 13 A return is filed when it is mailed. See N.J.S.A. 54:49-3.1(c ) (“the date the return is transmitted” to ... reasons, and further considering the clear and ordinary meaning of N.J.S.A. 54:49-3, accrual of interest from the date the tax was originally ...

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

5 ENGLISH SEWAGE DISPOSAL, INC v. DIRECTOR DIVISION OF TAXATION -- rank: 852

... a timely manner are subject to penalties and interest. See N.J.S.A. 54:49-3. However, under N.J.S.A. 54:49-11b, [t ...

docket:	a4539-10
court:	NJ Superior Court Appellate Division
decided:	2012-04-25
status:	unpublished
citation:
Document Size:	56134

6 LENOX INCORPORATED, a New Jersey corporation, Plaintiff v. OPINION DIRECTOR, DIVISION OF TAXATION, -- rank: 809

... satisfied the statutory requirement for a “report.” 3 N.J.S.A. 54:49-3.1, enacted December 10, 1992, as part of the Taxpayers� ...

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

7 /usr/local/share/www/libweb/collections/courts/appellate/015626-20.opn.html -- rank: 785

... 1989). In determining the timeliness of service of a protest, N.J.S.A. 54:49-3.1(a) provides in part that [A] tax return, report ... 2006. As a result, by virtue of the application of N.J.S.A. 54:49-3.1(a), the protest is deemed filed as of April ...

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

8 STATE OF NEW JERSEY v. GREGORY P. COBBS -- rank: 785

... to impose fees, interest and penalties on unpaid taxes. See N.J.S.A. 54:49-3. We recognize that interest and penalties accrue monthly on unpaid ... 4 (late filing penalty). Interest is also compounded annually. See N.J.S.A. 54:49-3. While a taxpayer may commit an intentional failure to pay ...

docket:	a4479-14
court:	NJ Superior Court Appellate Division
decided:	2017-06-23
status:	published
citation:	451 N.J.Super. 1 164 A.3d 1062
Document Size:	46141

9 Andrew J. Shechtel v. Director, Div. of Taxation -- rank: 779

... S.A 54:48-1, -4. It also cited to N.J.S.A. 54:49-3, as to the 6 rates that can be imposed. It ...

docket:	000295-17
court:	NJ Tax Court
decided:	2017-08-22
status:	Unpublished
citation:	31 N.J.Tax 89
Document Size:	42338

10 RATAN AC LLC, v. CITY OF ABSECON, -- rank: 766

... 2.1(d); PSM § 168.44(d). See also N.J.S.A. 54:49-3.1(a) (accepting certified mail sender’s receipt as proof ...

docket:	00923-23
court:	NJ Superior Court Appellate Division
decided:	2024-01-18
status:	Unpublished
citation:
Document Size:	32044

11 SCOTTY PINE, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 736

... Court decided the matter pursuant to the postmark rule statute, N.J.S.A. 54:49-3.1, and the implementing regulations adopted by the Director found ... office, officer or person to which or to whom addressed. . . [N.J.S.A. 54:49-3.1(a)] The statutory enactment was part of the � ... turn to New Jersey’s postmark rule. The postmark rule, N.J.S.A. 54:49-3.1, was enacted as part of the Taxpayers’ Bill of ...

docket:	009486-15
court:	NJ Tax Court
decided:	2017-03-30
status:	unpublished
citation:
Document Size:	37384

12 TEIMOURAZ v. DIRECTOR, DIVISION OF TAXATION -- rank: 684

... foreign State. 4 C. The Director’s Assessment of Interest N.J.S.A. 54:49-3 requires the Director to assess interest on any late payment ... tax was originally due until the date of actual payment. [ N.J.S.A. 54:49-3.] N.J.S.A. 54:49-11a vests the Director ...

docket:	10946-07
court:
decided:	2008-10-24
status:
citation:
Document Size:	51785

13 ELAN PHARMACEUTICALS INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 674

... that interest continued to accrue at the rate specified in N.J.S.A. 54:49-3. This appeal followed. Elan focuses its arguments on its sale ...

docket:	a4962-18
court:	NJ Superior Court Appellate Division
decided:	2021-01-26
status:	Unpublished
citation:
Document Size:	53341

14 MARK DISTEFANO AND MARGARET DISTEFANO v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 647

... filing is the date that the tax return is mailed. N.J.S.A. 54:49-3.1(a). 5 Both New Jersey and New York considered ...

docket:	00943-05
court:
decided:	2008-01-30
status:
citation:
Document Size:	51128

15 Estate of Josephine Pelligra, Gerald G. Schweighart, Sr., Executor v. Director, Division of Taxation, <br -- rank: 644

... received in the Division on March 8, 2004 (Monday). Under N.J.S.A. 54:49-3.1, however, the protest is considered to have been made ...

docket:	04954-04
court:
decided:	2008-02-20
status:
citation:
Document Size:	18609