Search Rutgers Law Library N.J. Court Opinions

1 Black Whale, Inc. v. Dir, Div of Taxation -- rank: 1000

... 10 N.J. Tax 417, 426 (Tax 1989). But see N.J.S.A. 54:50-6 as amended by L. 1992, c. 175, §15 and ...

docket:	00470-93
court:
decided:	1995-06-19
status:
citation:	15 N.J. Tax 338
Document Size:	87504

2 Merrill Lynch Credit Corp v Dir. Division of Taxation -- rank: 991

... so it was not in accordance with the requirements of N.J.S.A. 54:50-6(a). On December 22, 2016, the Director rejected the February ... same to the person for whom it is intended . . . .” N.J.S.A. 54:50-6(a). Merrill Lynch Credit Corporation merged into the Bank of ... same by the person to whom it was addressed.” N.J.S.A. 54:50-6(a). The plain purpose of this provision is to provide ...

docket:	004230-17
court:	NJ Tax Court
decided:	2018-10-02
status:	Unpublished
citation:
Document Size:	23073

3 MY WAY BG, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 938

... 6 letters will be sent by registered or certified mail.' N.J.S.A. 54:50-6.1. Relevant here, there is a distinction between certified mail ... completely filled out, a return receipt is not required by N.J.S.A. 54:50-6.1. The statute requires only that the assessment be sent via certified mail. Because N.J.S.A. 54:50-6.1 'does not require certified mail return receipt requested, a ... whether the assessment was properly served on plaintiff. See ibid.; N.J.S.A. 54:50-6.1. Moreover, despite plaintiff's contention that the assessment was ... it mailed the assessment via certified mail, as required by N.J.S.A. 54:50-6.1, there is no dispute as to whether the Division ...

docket:	a0583-17
court:	NJ Superior Court Appellate Division
decided:	2019-06-11
status:	Unpublished
citation:
Document Size:	20736

4 Donna Porcaro v. Director, Division of Taxation -- rank: 916

... A. 54:48-1 to 54:54-6 (UPL). Therein, N.J.S.A. 54:50-6(a) provides in part: “Any notice required to be ... in the list of notice types contemplated by the statute. N.J.S.A. 54:50-6(d). Turning to the timeliness issue, N.J.S.A ...

docket:	12296-20
court:	NJ Superior Court Appellate Division
decided:	2023-01-27
status:	Unpublished
citation:
Document Size:	17002

5 SOMNUK SUECHARON v. DIRECTOR, DIVISION OF TAXATION -- rank: 885

... 1:3-3 when ordinary mail is used. Pursuant to N.J.S.A. 54:50-6.1a, a provision of the Taxpayers’ Bill of Rights, the ... specified in this statute may be sent by ordinary mail, N.J.S.A. 54:50-6, in which event, as discussed above, the time period for ...

docket:	02857-02
court:
decided:	2002-11-04
status:
citation:	20 N.J. Tax 371
Document Size:	69897

6 RATAN AC LLC, v. CITY OF ABSECON, -- rank: 867

... certified mail for notices having significant impact. See, e.g., N.J.S.A. 54:50-6.1 (certain tax assessments); N.J.S.A. 40:55D ...

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

7 GNOC, CORP. t/a THE GRAND v. DIRECTOR, DIVISION OF TAXATION, -- rank: 726

... the Director's notice of assessment was wholly inadequate under N.J.S.A. 54:50-6, and that the Director's introduction of a novel legal ...

docket:	a4045-97
court:	njappellate
decided:	2000-02-25
status:	published
citation:	<a href=
Document Size:	28924

8 Harris Corporation v. Dir, Division of Taxation -- rank: 700

... notice of the action taken." Moreover, as plaintiff points out, N.J.S.A. 54:50-6 specifies that any notice required to be given by the ...

docket:	05784-93
court:
decided:	1995-08-03
status:
citation:	15 N.J. Tax 119
Document Size:	42871

9 ROSNER JEAN-GEORGES v. DIRECTOR, DIVISION OF TAXATION -- rank: 396

... return receipt requested and the notice was returned as undeliverable. N.J.S.A. 54:50-6.1a requires all notices of assessment to be sent by ...

docket:	A2243-06
court:	NJ Superior Court Appellate Division
decided:	2007-10-22
status:	unpublished
citation:
Document Size:	23750