Search Rutgers Law Library N.J. Court Opinions

1 CORALLOS, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 1000

... tax proceedings. Written authorization from the taxpayer is required by N.J.S.A. 54:50-2.1, which provides: When an examination of the books, records ... be used in connection with the authorization called for by N.J.S.A. 54:50-2.1, or direct that the authorization be executed with any degree of formality. Compare N.J.S.A. 54:50-2.1, with N.J.S.A. 46:2B-8.9 ... writing, duly signed and formally acknowledged. The evident intent of N.J.S.A. 54:50-2.1 is to permit the Division to deal with an ... is solely at the taxpayer’s election. The purpose of N.J.S.A. 54:50-2.1 is to provide the Division with some assurance that ... The taxpayer’s alternative to providing the authorization required by N.J.S.A. 54:50-2.1 is that the taxpayer must be personally present ...

docket:	06985-03
court:
decided:	2005-06-13
status:
citation:
Document Size:	47637

2 R.O.P. AVIATION, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 909

... to I.R.C. §7602(a). See e.g. N.J.S.A. 54:50-2 (for purpose of administering the SUTPL, Taxation or its employee ...

docket:	1323-18
court:	NJ Tax Court
decided:	2021-05-27
status:	Published
citation:
Document Size:	52044