Search Rutgers Law Library N.J. Court Opinions

1 Targa Resources Partners, L.P., v. Director, Division of Taxation -- rank: 1000

... judgment motion in the above-captioned matter. Plaintiff contends that N.J.S.A. 54A:8-6(b)(2) (the “Challenged Statute”), which requires any partnership ... has “any income derived from New Jersey sources.” N.J.S.A. 54A:8-6(b)(1). The return must include the “name and ... informational return must be provided to each partner or owner. N.J.S.A. 54A:8-6(b)(3). In 2002, New Jersey enacted the Business Tax ... conservative estimate” of the “partnership processing fee.” Ibid. N.J.S.A. 54A:8-6 was thus amended to include new subsection (b)(2), the ... in the entity, up to a maximum of $250,000. [N.J.S.A. 54A:8-6(b)(2)(A).]2 A partnership must make an installment ... 50% of the fee paid for the current tax year. N.J.S.A. 54A:8-6(b)(2)(B). This installment will be used as ...

docket:	010749-15
court:	NJ Tax Court
decided:	2018-12-07
status:	Unpublished
citation:
Document Size:	100660

2 Ferrellgas Partners, L.P. v. Director, Division of Taxation -- rank: 993

... judgment motion in the above-captioned matter. Plaintiff contends that N.J.S.A. 54A:8-6(b)(2) (the “Challenged Statute”), which requires any partnership ... has “any income derived from New Jersey sources.” N.J.S.A. 54A:8-6(b)(1). The return must include the “name and ... informational return must be provided to each partner or owner. N.J.S.A. 54A:8-6(b)(3). In 2002, New Jersey enacted the Business Tax ... conservative estimate” of the “partnership processing fee.” Ibid. N.J.S.A. 54A:8-6 was thus amended to include new subsection (b)(2), the ... in the entity, up to a maximum of $250,000. [N.J.S.A. 54A:8-6(b)(2)(A).]2 A partnership must make an installment ... 50% of the fee paid for the current tax year. N.J.S.A. 54A:8-6(b)(2)(B). This installment will be used as ...

docket:	007051-14
court:	NJ Tax Court
decided:	2018-12-07
status:	Unpublished
citation:
Document Size:	101974

3 FERRELLGAS PARTNERS, LP v. DIRECTOR, DIVISION OF TAXATION -- rank: 933

... plaintiff paid for tax years 2009 through 2011. We affirm. N.J.S.A. 54A:8-6(b)(2)(A) requires '[e]ach entity classified as a ... resident owner' or 'any income derived from New Jersey sources.' N.J.S.A. 54A:8-6(b)(1). The return must identify the 'name and address ... Legislative Fiscal Estimate to A. 2501 2 (Sept. 13, 2002). N.J.S.A. 54A:8-6 was amended to include subsection (b)(2)(A), which imposes ... in the entity, up to a maximum of $250,000. [N.J.S.A. 54A:8-6(b)(2)(A).] The regulations initially proposed by the Division ... PFF facially discriminated against plaintiff or its activity. It found N.J.S.A. 54A:8-6(b)(2)(A) 'provides no 'home' based advantage, that is ... the same $250,000 cap as non-domestic partnerships.' Therefore, N.J.S.A. 54A:8-6(b)(2)(A) 'is facially neutral and regulates even- ...

docket:	a3904-18
court:	NJ Superior Court Appellate Division
decided:	2021-01-13
status:	Unpublished
citation:
Document Size:	47883