Search Rutgers Law Library N.J. Court Opinions

1 UNITED PARCEL SERVICE GENERAL SERVICES CO. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 1000

... Procedure Law), N.J.S.A. 54:48-1 to N.J.S.A. 54:53-18. The specific provision in the Law that authorizes the imposition ...

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

2 United Parcel Serv. Gen. Servs. Co. v. Dir., Div. of Taxation -- rank: 871

... penalties under N.J.S.A. 54:53-17 and N.J.S.A. 54:53-18. Plaintiffs filed complaints in Tax Court contesting the Division’s ... the legislative hearings that led to the 2002 amnesty statute, N.J.S.A. 54:53-18, but note that the language of the penalty provisions of N.J.S.A. 54:53-17 and N.J.S.A. 54:53-18 is identical, and that no contrary statement was made during ...

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

3 CLOROX PRODUCTS MANUFACTURING COMPANY v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 807

... the 2002 Tax Amnesty ( L. 2002, c. 6, § 1; N.J.S.A. 54:53-18), and a determination that the penalty is unconstitutional. The Director ... C.S. § 368(c)]) of the corporation.”). 4 N.J.S.A. 54:53-18(b) provides that: There shall be imposed a 5% penalty ...

docket:	07867-04
court:
decided:	2006-11-29
status:
citation:
Document Size:	53205

4 UNITED PARCEL SERVICE GENERAL SERVICES CO. v. DIRECTOR, DIVISION OF TAXATION -- rank: 805

... pursuant to N.J.S.A. 54:53-17 and N.J.S.A. 54:53-18, were imposed on taxes due from the unreported income. During ... Similar language is not found within the legislative history of N.J.S.A. 54:53-18. See Assembly Appropriations Comm., Statement to A. 2001 (Mar. 4 ...

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

5 Praxair Technology, Inc. v. Director, Division of Taxation -- rank: 738

... penalties under N.J.S.A. 54:49- 4 and N.J.S.A. 54:53-18(b), respectively. We do not retain jurisdiction. CHIEF JUSTICE RABNER ...

docket:	a-91-08
court:	supreme
decided:	2009-12-15
status:
citation:
Document Size:	43501

6 TOZOUR ENERGY SYSTEMS, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 738

... 1,387.21 as a tax amnesty penalty pursuant to N.J.S.A. 54:53-18(b). Plaintiff bases its position on what it asserts are ... of the Director, the penalty here was assessed pursuant to N.J.S.A. 54:53-18(b), as part of the tax amnesty effective in 2002 ...

docket:	07698-04
court:
decided:	2007-04-03
status:
citation:
Document Size:	64877

7 CAMPO JERSEY, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 717

... computed through August 20, 2002) and an amnesty penalty, see N.J.S.A. 54:53-18(b), the liabilities in issue total $171,671.35. The ...

docket:	05483-02
court:
decided:	2005-05-10
status:
citation:	22 N.J. Tax 251
Document Size:	79813

8 YILMAZ, INC., v. DIRECTOR, DIVISION OF TAXATION -- rank: 669

... L. 2002, c. 6, the tax amnesty law, codified at N.J.S.A. 54:53-18. During the tax years in issue and thereafter, plaintiff operated ... reported and paid with the original sales tax returns. See N.J.S.A. 54:53-18 for details regarding the amnesty program enacted by L. 2002 ...

docket:	00240-03
court:
decided:	2005-04-01
status:
citation:	22 N.J. Tax 204
Document Size:	97667

9 COMCAST OF SOUTH JERSEY, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 607

... 2001. The 2002 amnesty program included a 5% penalty under N.J.S.A. 54:53-18(1)(b) to be imposed on taxpayers owing taxes during ...

docket:	01153-04
court:	NJ Tax Court
decided:	2012-12-18
status:	unpublished
citation:
Document Size:	71699

10 CLOROX PRODUCTS MANUFACTURING, COMPANY v. DIRECTOR, DIVISION OF TAXATION -- rank: 581

... and 2000, including a five percent post-amnesty penalty under N.J.S.A. 54:53-18. Taxpayer sought CBT depreciation deductions taken for assets received in ... It included interest, late payment penalty, and post-amnesty penalty. N.J.S.A. 54:53-18. A Conferee is employed by the Division's Conference and ...

docket:	A3750-06
court:	NJ Superior Court Appellate Division
decided:	2008-06-19
status:	unpublished
citation:	24 N.J. Tax 223
Document Size:	39180

11 PRAXAIR TECHNOLOGY, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 565

... turned to the post-amnesty penalty, describing it as follows: N.J.S.A. 54:53-18 established a [S]tate tax amnesty period in the spring ... only its liability under the terms of the amnesty statute, N.J.S.A. 54:53-18. The Tax Court's consideration of that question - and ours ... Division, received adequate notice of the tax amnesty established in N.J.S.A. 54:53-18. The amnesty period of sixty days was to expire by ...

docket:	a6262-06
court:	superior court appellate division
decided:	2008-12-15
status:	published
citation:	404 N.J.Super. 287 961 A.2d 738
Document Size:	50045

12 CHARLEY O’S, INC., v. DIRECTOR, DIVISION OF TAXATION -- rank: 554

... A. 54:49-4(a) (underpayment penalty of five percent); N.J.S.A. 54:53-18, -19, -20 (failure to utilize amnesty penalty of five percent ...

docket:	002178-16
court:	NJ Tax Court
decided:	2019-06-13
status:	Unpublished
citation:
Document Size:	31797

13 CIRIACO GATTA v. DIRECTOR, DIVISION OF TAXATION -- rank: 519

... A 54:49-4(a) (underpayment penalty of five percent); N.J.S.A. 54:53-18, -19, -20 (failure to utilize amnesty penalty of five percent ...

docket:	08649-16
court:	NJ Tax Court
decided:	2018-12-14
status:	Unpublished
citation:
Document Size:	28473