Search Rutgers Law Library N.J. Court Opinions

1 HEICO CORPORATION v. Director, Division of Taxation -- rank: 1000

... SUTPL adopted as part of L. 1983, c. 45 was N.J.S.A. 54:51A-18. 13 That statute provides: Except as otherwise specifically provided by ... the date of the action to be reviewed.” Furthermore, N.J.S.A. 54:51A-18 contains the same reference to the rules of court as ... held that the reference to the rules of court in N.J.S.A. 54:51A-18 “constitutes express legislative recognition of the judiciary’s responsibility ... be in conflict with the Appellate Division’s interpretation of N.J.S.A. 54:51A-18 in Holmdel Tp. . This court finds to the contrary; the ... concluded that the reference to the rules of court in N.J.S.A. 54:51A-18, as with the same reference in N.J.S.A ... added ). The Taxpayer Bill of Rights did not directly amend N.J.S.A. 54:51A-18. However indirectly, since N.J.S.A. 54:51A- ...

docket:	02638-01
court:
decided:	2002-04-24
status:
citation:	20 N.J. Tax 106
Document Size:	164681

2 SOMNUK SUECHARON v. DIRECTOR, DIVISION OF TAXATION -- rank: 843

... any express incorporation of court rules, but held that, under N.J.S.A. 54:51A-18 (enacted on the same date as Section 14), the court rules were applicable to the appeal period calculation. N.J.S.A. 54:51A-18 provides: “Except as otherwise specifically provided by law, the ... prescribed by rules of court.” The Appellate Division described N.J.S.A. 54:51A-18 as constituting the “express legislative recognition of the judiciary� ... 2A:3A-4.1b(2) had been impliedly repealed because N.J.S.A. 54:51A-18 “provides express authorization for calculating the limitation period in ... calculation is necessary and appropriate, and the initial language of N.J.S.A. 54:51A-18, “[e]xcept as otherwise specifically provided by law,� ... iii) determined that, because of the enactment in 1983 of N.J.S.A. 54:51A-18 (which refers to “rules of court”), any reference ...

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

3 JAMES LIAPAKIS, Petitioner-Appellant v. STATE OF NEW JERSEY, DEPARTMENT TREASURY, DIVISION OF TAXATION, et al. -- rank: 738

... argues that the relevant section of the Procedure Law is N.J.S.A. 54:51A-18, which provides: "Except as otherwise specifically provided by law, the ... b. , 130 N.J. 522 (1992), for its holding that N.J.S.A. 54:51A-18 unequivocally directs that the rules of court are applicable to ... calculated. The Director also acknowledges that the analysis begins with N.J.S.A. 54:51A-18, but N.J.S.A. 54:49-18a, which provides ... appeal to the Tax Court pursuant to subsection a. of [ N.J.S.A. 54:51A-18 in Holmdel . ����Second, the Director cites N.J.S.A ... after the date of the action sought to be reviewed." N.J.S.A. 54:51A-18 provides: "[e]xcept as otherwise specifically provided by law, the ... 14 did not expressly incorporate the court rules as did N.J.S.A. 54:51A-18, neither did it prohibit their application. Under N.J. ...

docket:	a5341-00
court:	njappellate
decided:	2003-09-15
status:	published
citation:	363 N.J. Super. 96 831 A.2d 120
Document Size:	31997

4 Eileen Gifford v. Dir, Div of Taxation -- rank: 639

... of the filing of the complaint on May 17, 1994. " N.J.S.A. 54:51A-18 provides express authorization for calculating the limitation period in accordance ...

docket:	07272-94
court:
decided:	1995-05-17
status:
citation:	15 N.J. Tax 51
Document Size:	45993

5 Harris Corporation v. Dir, Division of Taxation -- rank: 613

... the State Tax Uniform Procedure Law. That law, in particular N.J.S.A. 54:51A-18, provides in pertinent part that, "service and all other matters ... should be allowed pursuant to R. 1:3-3 because N.J.S.A. 54:51A-18 mandates application of the court rules to service of the ... of Tax Appeals , supra , apply. The court rules govern because N.J.S.A. 54:51A-18 requires that all matters with respect to a complaint in ...

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

6 JOSEPH LUNIN et al. v. DIRECTOR, NEW JERSEY <br -- rank: 490

... J. Tax at 115-17. The Appellate Division reasoned that N.J.S.A. 54:51A-18 (which provides that “[e]xcept as otherwise specifically provided ... statutes are not proceedings in the Tax Court governed by N.J.S.A. 54:51A-18. Time limits in tax matters are strictly enforced. E.g ...

docket:	04219-00
court:
decided:	2001-02-08
status:
citation:	19 N.J. Tax 277
Document Size:	25944

7 /usr/local/share/www/libweb/collections/courts/tax/0013476-2016opn.opn.html -- rank: 462

... b)] are not proceedings in the Tax Court governed by N.J.S.A. 54:51A-18.” Id. at 282. Thus, and in accordance with the ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	27130