Search Rutgers Law Library N.J. Court Opinions

1 Etate of Michael Chiuccarello v. Director, Division of Taxation -- rank: 1000

... substantial tax increase,” in accordance with the provisions of N.J.S.A. 54:49-5. The Estate did not forward the requested information. Therefore, on ... a substantial tax increase”, in accordance with the provisions of N.J.S.A. 54:49-5. N.J.S.A. 54:49-5 authorizes the Director to estimate the “taxable liability” of ... received from plaintiff. Therefore, on May 31, 2012, according to N.J.S.A. 54:49-5, the Director issued plaintiff a Notice of Assessment: Deficiency asserting ... Only after the Director exercised the rights afforded it under N.J.S.A. 54:49-5, did plaintiff provide the requested supplemental documentation to the Director ... was not forthcoming, the Director exercised its statutory authority, under N.J.S.A. 54:49-5 to impose upon plaintiff an assessment based upon the ...

docket:	07010-13
court:	NJ Tax Court
decided:	2014-10-01
status:	unpublished
citation:
Document Size:	44479

2 Sandy Smith v. Director, Div. of Taxation -- rank: 910

... by a time-frame to assess the cigarette tax. See N.J.S.A. 54:49-5 which authorizes Taxation to estimate and assess the tax where ... customer. N.J.S.A. 54:32B-19. See also N.J.S.A. 54:49-5 (made applicable to the Sales and Use Tax Act by ...

docket:	00143-13
court:	NJ Tax Court
decided:	2015-04-13
status:	unpublished
citation:
Document Size:	32977

3 KennethHudacko v. Director, Division of Taxation -- rank: 902

... and to assess such taxes, fees, penalties and interest thereon. N.J.S.A. 54:49-5. Here, pursuant to the Jenkins Act, Smart Smoker provided copies ... information. N.J.S.A. 54:32B-19; see also N.J.S.A. 54:49-5. 5 Here, the out-of-state cigarette vendor, Smart Smoker ... purchaser. N.J.S.A. 54:32B-19; See also N.J.S.A. 54:49-5; N.J.S.A. 54:32B-28. 6 III. Conclusion ...

docket:	15082-14
court:	New Jersey Tax Court
decided:	0000-00-00
status:
citation:
Document Size:	42677

4 /usr/local/share/www/libweb/collections/courts/appellate/015626-20.opn.html -- rank: 895

... 2006 Assessment was issued to plaintiff under the authority of N.J.S.A. 54:49-5, which provides: If any taxpayer shall fail to make any ...

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status:	unpublished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

5 Stella Pizza, Inc. v. Director, Division of Taxation -- rank: 870

... the taxes, fees, penalties and interest due the state. . .” N.J.S.A. 54:49-5. The SUT imposes a tax on the receipts from every ...

docket:	014364-20
court:	NJ Tax Court
decided:	2016-12-09
status:	unpublished
citation:
Document Size:	92489

6 KASOT, INC. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 830

... the taxpayer. N.J.A.C. 18:5-8.2. N.J.S.A. 54:49-5, a section of the State Uniform Tax Procedure Law made ...

docket:	00090-07
court:
decided:	2009-04-23
status:
citation:
Document Size:	42662

7 DRUGSTORE.COM, INC., Plaintiff, Approved for Publication In the New Jersey Tax Court Reports v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 733

... appears to have been an arbitrary assessment made pursuant to N.J.S.A. 54:49-5. 2 Ms. Pinney testified that she was promoted in July ...

docket:	00637-03
court:
decided:	2008-02-11
status:
citation:
Document Size:	63212

8 SCOTT FRYBARGER v. DEPARTMENT OF THE TREASURY DIVISION OF TAXATION -- rank: 705

... sales tax for the period 2002 through 2005, pursuant to N.J.S.A. 54:49-5. Pursuant to N.J.S.A. 54:49-7, an ...

docket:	a2410-08
court:	superior court appellate division
decided:	2010-04-20
status:	unpublished
citation:
Document Size:	51153