Search Rutgers Law Library N.J. Court Opinions

1 /usr/local/share/www/libweb/collections/courts/tax/19335-10.opn.html -- rank: 1000

... amnesty period had ended. The amnesty statute in question is N.J.S.A. 54:53-19(a), which states: In addition to the powers of the ... county prosecutor or the Attorney General to the director. Further, N.J.S.A. 54:53-19(b) states: There shall be imposed a 5% penalty, which ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	103902

2 Canon Financial Services, Inc. v. Director, Division of Taxation -- rank: 816

... as revised. Additionally, the Director imposed an Amnesty Penalty under N.J.S.A. 54:53-19(b): There shall be imposed a 5% penalty, which shall ...

docket:	hello
court:	NJ Tax Court
decided:	2018-12-05
status:	Unpublished
citation:
Document Size:	67396

3 Procacci Brothers Sales Corporation v. Director, Division of Taxation -- rank: 808

... upheld. Plaintiff further argues that the amnesty penalty imposed by N.J.S.A. 54:53-19(b) should not be assessed because when it filed the ... the “amount paid was based on reasonable cause.” N.J.S.A. 54:53-19(b) provides, There shall be imposed a 5% penalty, which ... tax liability subjects it to the penalty set forth in N.J.S.A. 54:53-19. CONCLUSION For the reasons set forth above, the court affirms ...

docket:	015626-14
court:	NJ Tax Court
decided:	2021-05-25
status:	Unpublished
citation:
Document Size:	56027

4 /usr/local/share/www/libweb/collections/courts/appellate/squibs_2017.opn.html -- rank: 734

... similar activity. Further, the imposition of the amnesty penalty under N.J.S.A. 54:53-19(b) was improper where the Notice of Assessment and Final ... Determination were both issued after the amnesty period established in N.J.S.A. 54:53-19(a) had run. (29 Pages) LOCAL PROPERTY TAXATION – DISABLED ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	41949

5 /usr/local/share/www/libweb/collections/courts/appellate/a2995-14.opn.html -- rank: 667

... held that the estate was required to pay, pursuant to N.J.S.A. 54:53-19(b), a five-percent penalty on the principal that plaintiff ... or civil penalties in connection with their prior delinquency. See N.J.S.A. 54:53-19(a). 5 For Class C beneficiaries, this progressive structure ranges ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:	29 N.J.Tax 482
Document Size:	19609