Search Rutgers Law Library N.J. Court Opinions

1 LINDA M. HARRINGTON v. DIRECTOR, DIVISION OF TAXATION -- rank: 1000

... s grant of partial summary judgment in favor of taxpayers. N.J.S.A. 54A:9-10(a) provides that a taxpayer whose request for a refund ... of the liability of the taxpayer” for gross income tax. N.J.S.A. 54A:9-10(c). In addition, N.J.S.A. 54A:9-10(d) provides as follows: Credit, refund or abatement after review ... payment has not been made, shall be abated. Nothing in N.J.S.A. 54A:9-10(d) provides that a decision of this court awarding a ... appeal is filed). Ibid. There is no legal precedent interpreting N.J.S.A. 54A:9-10(d) in a similar fashion. Moreover, a decision of the ... mandate of the tax court or the courts on appeal. [ N.J.S.A. 54A:9-10(e).] This statute is consistent with N.J.S. ...

docket:	09529-11
court:	NJ Tax Court
decided:	2016-12-13
status:	unpublished
citation:
Document Size:	46588

2 /usr/local/share/www/libweb/collections/courts/appellate/007048-20.opn.html -- rank: 908

... s grant of partial summary judgment in favor of taxpayers. N.J.S.A. 54A:9-10(a) provides that a taxpayer whose request for a refund ... of the liability of the taxpayer” for gross income tax. N.J.S.A. 54A:9-10(c). In addition, N.J.S.A. 54A:9-10(d) provides as follows: Credit, refund or abatement after review ... payment has not been made, shall be abated. Nothing in N.J.S.A. 54A:9-10(d) provides that a decision of this court awarding a ... appeal is filed). Ibid. There is no legal precedent interpreting N.J.S.A. 54A:9-10(d) in a similar fashion. Moreover, a decision of the ... mandate of the tax court or the courts on appeal. [ N.J.S.A. 54A:9-10(e).] This statute is consistent with N.J.S. ...

docket:	007048-20
court:	NJ Tax Court
decided:	2016-12-16
status:	unpublished
citation:
Document Size:	50299

3 /usr/local/share/www/libweb/collections/courts/tax/03221-12cor.opn.html -- rank: 795

... if no such complaint has been filed within such time . . . . [ N.J.S.A. 54A:9-10.] With respect to tax year 2007, it is undisputed that ... from July 6, 2011 was October 4, 2011. According to N.J.S.A. 54A:9-10, plaintiff’s exclusive remedy to challenge the tax year 2007 ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	68221

4 JOSEPH LUNIN et al. v. DIRECTOR, NEW JERSEY <br -- rank: 779

... part as follows: Please be advised that in accordance with N.J.S.A. 54A:9-10, once a Notice of Deficiency becomes an assessment you have ... period for appeal to the Tax Court is governed by N.J.S.A. 54A:9-10(a), which provides that an appeal must be filed � ... the provisions of the State Tax Uniform Procedure Law. See N.J.S.A. 54a:9-10(a). The applicable portion of the Uniform Procedure Law is ...

docket:	04219-00
court:
decided:	2001-02-08
status:
citation:	19 N.J. Tax 277
Document Size:	25944

5 /usr/local/share/www/libweb/collections/courts/tax/0013476-2016opn.opn.html -- rank: 767

... court in accordance with the provisions of the [SUTPL].” N.J.S.A. 54A:9-10(a). Such an appeal is the taxpayer’s “exclusive remedy.” N.J.S.A. 54A:9-10(c). If a taxpayer fails to file a complaint within ... day period, then Taxation’s determination becomes “final.” N.J.S.A. 54A:9-10(e). In Lunin v Director, Div. of Taxation, 19 N ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	27130

6 SOMNUK SUECHARON v. DIRECTOR, DIVISION OF TAXATION -- rank: 745

... the Director’s motion is to examine the applicable statutes. N.J.S.A. 54A:9-10(a), entitled “Appeal to tax court,” a provision ... tax assessment is the date of mailing to the taxpayer. N.J.S.A. 54A:9-10(e). Neither the Sales and Use Tax Act nor the ... was amended, as discussed above, but neither the provisions of N.J.S.A. 54A:9-10(a), N.J.S.A. 54:32B-21(a), and ... ninety-day appeal period as defined by statute, particularly in N.J.S.A. 54A:9-10(a), N.J.S.A. 54:32B-21(a), N ... tax matter. That date, as previously discussed, is defined by N.J.S.A. 54A:9-10(a) and (e) and N.J.S.A. 54:49 ...

docket:	02857-02
court:
decided:	2002-11-04
status:
citation:	20 N.J. Tax 371
Document Size:	69897

7 HARRY�S LOBSTER HOUSE v. DIRECTOR, DIVISION OF <br -- rank: 720

... S.A. 54:32B-21(a) (sales and use tax); N.J.S.A. 54A:9-10(a) (gross income tax withholding); and N.J.S.A ... exclusive remedy available for review of a decision); see also N.J.S.A. 54A:9-10(c) (to the same effect with respect to assessments made ...

docket:	04978-04
court:
decided:	2006-06-05
status:
citation:
Document Size:	55158

8 William B. Smith AND Mary Ann Smith v. Director, Division of Taxation, <br -- rank: 685

... claim for the subject tax year. They then point to N.J.S.A. 54A:9-10(e), which specifies that the Director’s decision becomes final ...

docket:	01665-00
court:
decided:	2005-01-27
status:
citation:	22 N.J. Tax 23
Document Size:	27548

9 Roger J. Kamien v. Director, Division of Taxation -- rank: 641

... R . 4:6-2(a), R . 8:4-1(b), N.J.S.A. 54A:9-10 and N.J.S.A. 54:51A-14. At issue ... R . 4:6-2(a), R . 8:4-1(b), N.J.S.A. 54A:9-10 and N.J.S.A. 54:51A-14. II. Conclusions ... the timely filing of a Complaint in the Tax Court. N.J.S.A. 54A:9-10 provides, in part, that: (a) Any aggrieved taxpayer may, within ... if no such complaint has been filed within such time… [ N.J.S.A. 54A:9-10.] Moreover, N.J.S.A. 54:51A-14 requires that ... period following receipt of the Final Determination, as required under N.J.S.A. 54A:9-10 or N.J.S.A. 54:51A-14. Accordingly, following ...

docket:	15084-14
court:	NJ Tax Court
decided:	2015-03-20
status:	unpublished
citation:
Document Size:	21651

10 YAWAR SYED V DIRECTOR, DIVISION OF TAXATION\r\n -- rank: 625

... time for all further appeals consistent with the provisions of N.J.S.A. 54A:9-10. Please be advised that further collection service fees may be ... a specific NJGIT Act provision conflicts with the TPL) and N.J.S.A. 54A:9-10(a) (appeals to Tax Court must be filed within 90 ... Mayfair Holding, 4 N.J. Tax at 40. In short, N.J.S.A. 54A:9-10(a), N.J.S.A. 54:51A-14, R. 8 ...

docket:	010253-23-yawarsyvdivtax
court:	tax
decided:	2024-04-12
status:	Unpublished
citation:
Document Size:	20048

11 Westside Saloon, LLC vs Director, Division of Taxation -- rank: 547

... date of this notice in accordance with the provisions of N.J.S.A 54A:9-10 and 54:51A-13 et seq. When the Division couldn� ...

docket:	013582-18
court:	NJ Tax Court
decided:	2021-03-22
status:	Unpublished
citation:
Document Size:	19069