Search Rutgers Law Library N.J. Court Opinions

1 DOREEN A. SCOTT, v. DIRECTOR, DIVISION OF TAXATION, -- rank: 1000

... tax status does not necessarily have to match federal status. N.J.S.A. 54A:8-3.1(d); L. 1976, c. 47, § 54A:8-3.1 ... to use the same status for state and federal returns. N.J.S.A. 54A:8-3.1(h); L. 1993, c. 178, § 3(h). And, in ... income tax -17- liabilities under this act shall be separate. [ N.J.S.A. 54A:8-3.1(b) (emphasis added).]7 The Director apparently deems the head ... 54A:4-7(a)(3). The marital election provision of N.J.S.A. 54A:8-3.1(b) only applies to a “return,” not a ... filed for federal purposes, a joint state return is required. N.J.S.A. 54A:8-3.1(c). -18- election provision requiring a married-separate state return ... income tax purposes, the taxpayer is bound for state purposes. N.J.S.A. 54A:8-3.1(b). The issue is whether filing as head of ...

docket:	10435-22
court:	NJ Superior Court Appellate Division
decided:	2023-12-22
status:	Published
citation:
Document Size:	49215

2 /usr/local/share/www/libweb/collections/courts/appellate/007787-20.opn.html -- rank: 865

... to file those returns as married filing joint status. See N.J.S.A. 54A:8-3.1(d); (h); 5-6(b). Two is that the returns ...

docket:	007787-20
court:	NJ Tax Court
decided:	2017-08-17
status:	unpublished
citation:
Document Size:	45025

3 STATE OF NEW JERSEY v. ROBERT PARRISH -- rank: 802

... calendar years, N.J.S.A. 54:52-8 and N.J.S.A. 54A:8-3.1 (counts seven and eight). Various counts also named as co ... his gross income in the taxable year exceeds $10,000. N.J.S.A. 54A:8-3.1. Here, although not specifying which year, defendant told Cappiello that ...

docket:	a4781-08
court:	NJ Superior Court Appellate Division
decided:	2011-06-24
status:	unpublished
citation:
Document Size:	59695

4 /usr/local/share/www/libweb/collections/courts/tax/003369-2016opn.opn.html -- rank: 788

... for FIT return purposes apply to the GIT returns. See N.J.S.A. 54A:8-3.1(b); (c). Therefore, resorting to the FIT laws as to ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	26682

5 ROSLYN QUARTO et al. v. MAUREEN ADAMS, et al. -- rank: 751

... for earnings above the minimum amounts prescribed by statute. See N.J.S.A. 54A:8-3.1. Unless the filing deadline is extended, such State tax returns ...

docket:	A3904-06
court:	NJ Superior Court Appellate Division
decided:	2007-08-09
status:	published
citation:	395 N.J. Super. 502 929 A.2d 1111
Document Size:	62450

6 NICHOLAS L. GENTILE, JR. v. DIRECTOR, DIVISION OF TAXATION -- rank: 619

... lack of culpability or knowledge. Instead, the Director relies on N.J.S.A. 54A:8-3.1(c), imposing joint and several liability when gross income tax ...

docket:	13601-17
court:	NJ Tax Court
decided:	2021-03-26
status:	Published
citation:
Document Size:	16012

7 /usr/local/share/www/libweb/collections/courts/tax/asd.opn.html -- rank: 597

... joint and several liability attaching to joint GIT filers under N.J.S.A. 54A:8- 3.1(c), citing the equitable remedy afforded to an “innocent ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	28150