Search Rutgers Law Library N.J. Court Opinions

1 RATAN AC LLC, v. CITY OF ABSECON, -- rank: 1000

... 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 of ...

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status:	Unpublished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

2 ARTHUR G. NEVINS, JR. v. DIRECTOR, DIVISION OF TAXATION -- rank: 881

... 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 Taxation ...

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

3 ARTHUR G. NEVINS, JR. v. DIRECTOR, DIVISION OF TAXATION -- rank: 876

... 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 Taxation ...

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

4 LENOX INCORPORATED, a New Jersey corporation, Plaintiff v. OPINION DIRECTOR, DIVISION OF TAXATION, -- rank: 760

... 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’ Bill ...

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

5 SCOTTY PINE, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 726

... 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 at ... 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 “Taxpayers� ... 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 Rights ...

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status:	unpublished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

6 /usr/local/share/www/libweb/collections/courts/appellate/015626-20.opn.html -- rank: 667

... 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, notice ... 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 7 ...

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status:	unpublished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

7 MARK DISTEFANO AND MARGARET DISTEFANO v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 667

... 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 the ...

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

8 Estate of Josephine Pelligra, Gerald G. Schweighart, Sr., Executor v. Director, Division of Taxation, <br -- rank: 585

... 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 on ...

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

9 /usr/local/share/www/libweb/collections/courts/appellate/a3837-16.opn.html -- rank: 583

... law mailbox rule that provides . . . if a document is 3 N.J.S.A. 54:49-3.1(a). Pertinent to this appeal, the postmark rule provides: Except ...

docket:
court:
decided:
status:
citation:
Document Size:	17401

10 Francia Encarnacion v. Director, Division of Taxation -- rank: 518

... of the United States postmark stamped on the envelope.” N.J.S.A. 54:49-3.1(a). 3 Regarding appeals filed in the Tax Court, N ...

docket:	008889-19
court:	NJ Tax Court
decided:	2021-06-11
status:	Unpublished
citation:
Document Size:	12618

11 Torella v. Director -- rank: 411

... stamped as having been postmarked on March 11, 2010. See N.J.S.A. 54:49-3.1, which deems that a document is delivered to the defendant ...

docket:	00382-12
court:
decided:	2012-05-29
status:
citation:
Document Size:	18321