Search Rutgers Law Library N.J. Court Opinions

1 United Parcel Serv. Gen. Servs. Co. v. Dir., Div. of Taxation -- rank: 1000

... Tax Act, N.J.S.A. 54:49-6(a), N.J.S.A. 54:53-17, -18, against plaintiffs, five subsidiaries of United Parcel Service of ... A. 54:49-6(a), and tax amnesty penalties under N.J.S.A. 54:53-17 and N.J.S.A. 54:53-18. Plaintiffs filed ... 7, and incorrectly assessed an amnesty penalty on plaintiffs under N.J.S.A. 54:53-17 and -18. Id. at 50, 54. The Appellate Division affirmed ... agreed with the Tax Court that the tax amnesty statutes, N.J.S.A. 54:53-17 and -18, are inapplicable to a taxpayer, such as plaintiffs ... State tax” before the day upon which it is due. N.J.S.A. 54:53-17(a), -18(a). Neither statute expressly indicates whether a taxpayer ... that led to the enactment of the 1996 amnesty statute, N.J.S.A. 54:53-17, testimony incorporated into statements of the Legislative committee that ...

docket:	A-16-13
court:	NJ Supreme Court
decided:	2014-12-04
status:
citation:	220 N.J. 90 103 A.3d 260
Document Size:	42326

2 UNITED PARCEL SERVICE GENERAL SERVICES CO. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 947

Original WordPerfect file NOT FOR PUBLICATION WITHOUT THE APPROVAL OF THE TAX COURT COMMITTEE ON OPINIONS TAX COURT OF NEW JERSEY DOCKET NO. 007845-2004 UNITED PARCEL SERVICE GENERAL : SERVICES CO., Approved for Publication In the New Jersey Tax Court Reports Plaintiff, : v. : DIRECTOR, DIVISION OF TAXATION, : Defendant. : TAX COURT OF ...

docket:	07845-04
court:
decided:	2009-06-05
status:
citation:
Document Size:	163074

3 UNITED PARCEL SERVICE GENERAL SERVICES CO. v. DIRECTOR, DIVISION OF TAXATION -- rank: 813

... between related parties. Ibid. Finally, Tax Amnesty penalties, pursuant to N.J.S.A. 54:53-17 and N.J.S.A. 54:53-18, were imposed ... in exchange for a waiver of assessed penalties and interest. N.J.S.A. 54:53-17, -18. An additional five percent penalty attaches to assessments which ... day on which the tax is required to be paid[.]" N.J.S.A. 54:53-17, -18. Here, each plaintiff timely filed all applicable tax returns ... In hearings regarding the adoption of the 1996 amnesty statute, N.J.S.A. 54:53-17, the State Treasurer explained "the bill's penalties will not ...

docket:	a0940-10
court:	NJ Superior Court Appellate Division
decided:	2013-03-07
status:	published
citation:	430 N.J.Super. 1 61 A.3d 160
Document Size:	48481

4 TAS LAKEWOOD, INC., Plaintiffs v. DIRECTOR, DIVISION OF <br -- rank: 383

... March 15, 1996 to midnight, Saturday, June 1, 1996. See N.J.S.A. 54:53-17 and N.J.A.C. 18:39-1.1(b ...

docket:	03058-98
court:
decided:	2000-04-18
status:
citation:	19 N.J. Tax 131
Document Size:	33212