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1 ACCOUNTEKS.NET, INC. v. CKR LAW, LLP, -- rank: 1000

... thereto, shall be considered the tax of the employer. . .” N.J.S.A. 54A:7-5. Therefore, although the amounts deducted and withheld from wages are ... in respect of which the violation 4 As noted above N.J.S.A. 54A:7-5 imposes liability for taxes withheld under the GIT Act upon ... thereto is “considered the “tax of the employer”. N.J.S.A. 54A:7-5. Arguably, subsections (f) is duplicative as to the imposition of ... the liability imposed upon the wage paying employer. That is, N.J.S.A. 54A:7-5 imposed liability upon the wage payor only. Thus, there is ... wage paying employer for taxes owed by the employee in N.J.S.A. 54A:7-5, the SUTA imposes personal liability upon the vendor and the ...

docket:	04035-21
court:	NJ Superior Court Appellate Division
decided:	2023-05-09
status:	Published
citation:
Document Size:	56804

2 YILMAZ, INC., v. DIRECTOR, DIVISION OF TAXATION -- rank: 807

... withheld by the employer, is also a trust fund tax. N.J.S.A. 54A:7-5. 39 This archive is a service of Rutgers School of ...

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