Search Rutgers Law Library N.J. Court Opinions

1 George V. Richardson v. Dir, Div of Taxation -- rank: 1000

... 54:48-7a, sections 2 and 3 of the Act, N.J.S.A. 54:49-4 and N.J.S.A. 54:49-6, pertaining to ...

docket:	05783-93
court:
decided:	1994-12-09
status:
citation:	14 N.J. Tax 356
Document Size:	82346

2 /usr/local/share/www/libweb/collections/courts/tax/03221-12cor.opn.html -- rank: 936

... Director assessed a late penalty against plaintiff of five percent. N.J.S.A. 54:49-4(a) provides that “[u]nless any part of any ...

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

3 COMCAST OF SOUTH JERSEY, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 860

... taxes, penalties and interest for tax “deficiency assessments.” N.J.S.A. 54:49-4 imposes additional penalties for late filing, late payment and underpayment ... the underpayment is shown to be due to reasonable cause. N.J.S.A. 54:49-4(a). Viewed together, N.J.S.A. 54:49-4 and -6 reflect a legislative intent for imposition of late ...

docket:	01153-04
court:	NJ Tax Court
decided:	2012-12-18
status:	unpublished
citation:
Document Size:	71699

4 /usr/local/share/www/libweb/collections/courts/tax/19335-10.opn.html -- rank: 825

... the collateral securing the loans was New Jersey real property. N.J.S.A. 54:49-4(a) provides for the imposition of penalty on an underpayment ...

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court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	103902

5 Don Dan Construction Co. v. Dir, Div of Taxation -- rank: 767

... period, late filing and late payment penalties, in accordance with N.J.S.A. 54:49-4, were also due. The portion of the return calling for ...

docket:	00529-92
court:
decided:	1995-04-06
status:
citation:	14 N.J. Tax 569
Document Size:	35465

6 /usr/local/share/www/libweb/collections/courts/tax/011704-20.opn.html -- rank: 749

... GRATs’ share of the income from the Corporation pursuant to N.J.S.A. 54:49-4. That section provides, in pertinent part, that “[u]nless ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	89145

7 Canon Financial Services, Inc. v. Director, Division of Taxation -- rank: 747

... in the prior years. iv. The Underpayment and Amnesty Penalties. N.J.S.A. 54:49-4, provides, in pertinent part, that “[u]nless any part ... tax an amount equal to 5% of the underpayment.” N.J.S.A. 54:49-4(a). The regulation N.J.A.C. 18:2-2 ...

docket:	hello
court:	NJ Tax Court
decided:	2018-12-05
status:	Unpublished
citation:
Document Size:	67396

8 Procacci Brothers Sales Corporation v. Director, Division of Taxation -- rank: 735

... correct and that the penalties are supported by the testimony. N.J.S.A. 54:49-4(a) provides that a penalty “equal to 5% of ...

docket:	015626-14
court:	NJ Tax Court
decided:	2021-05-25
status:	Unpublished
citation:
Document Size:	56027

9 Praxair Technology, Inc. v. Director, Division of Taxation -- rank: 729

... late filing penalty and the post-tax amnesty penalties under N.J.S.A. 54:49-4 and 404 N.J. Super. 287 (2008). Marlene G. Brown ... upheld the imposition of a 25% late filing penalty, under N.J.S.A. 54:49-4, as well as a post-tax amnesty 5% penalty, as ... of the late filing and post-tax amnesty penalties under N.J.S.A. 54:49- 4 and N.J.S.A. 54:53-18(b), respectively ...

docket:	a-91-08
court:	supreme
decided:	2009-12-15
status:
citation:
Document Size:	43501

10 CIRIACO GATTA v. DIRECTOR, DIVISION OF TAXATION -- rank: 720

... determines and has determined the appropriate penalties. See, e.g., N.J.S.A 54:49-4(a) (underpayment penalty of five percent); N.J.S.A ...

docket:	08649-16
court:	NJ Tax Court
decided:	2018-12-14
status:	Unpublished
citation:
Document Size:	28473

11 CHARLEY O’S, INC., v. DIRECTOR, DIVISION OF TAXATION -- rank: 642

... the authority to authorize a tax penalty. See, e.g., N.J.S.A. 54:49-4(a) (underpayment penalty of five percent); N.J.S.A ...

docket:	002178-16
court:	NJ Tax Court
decided:	2019-06-13
status:	Unpublished
citation:
Document Size:	31797

12 STATE OF NEW JERSEY v. GREGORY P. COBBS -- rank: 630

... interest and penalties accrue monthly on unpaid taxes. See id.; N.J.S.A. 54:49-4 (late filing penalty). Interest is also compounded annually. See N ...

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

13 PRAXAIR TECHNOLOGY, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 581

... of the late filing and post-tax amnesty penalties under N.J.S.A. 54:49-4 and N.J.S.A. 54:49-4, which mandates that the Director impose penalties of up to ... 46 (App. Div.), certif. denied , 122 N.J. 391 (1990). N.J.S.A. 54:49-4, which is the basis for the penalty assessments in this ...

docket:	a6262-06
court:	superior court appellate division
decided:	2008-12-15
status:	published
citation:	404 N.J.Super. 287 961 A.2d 738
Document Size:	50045