Search Rutgers Law Library N.J. Court Opinions

1 ARTHUR G. NEVINS, JR. v. DIRECTOR, DIVISION OF TAXATION -- rank: 1000

... any change or correction made to the federally reported income, N.J.S.A. 54A:9-2, which explains what and when constitutes a notice of deficiency ... Director may mail a notice of deficiency to the taxpayer. N.J.S.A. 54A:9-2(a). Usually, once 90 days has passed from the mailing ... ” unless the taxpayer has protested the notice of deficiency. N.J.S.A. 54A:9-2(b). A “deficiency” is the GIT due less � ... or collected without assessment) as a deficiency . . . plus . . . rebates.” N.J.S.A. 54A:9-2(g). C. Issuing a Notice of Additional Tax Due If ... deemed assessed on the date such notice is mailed . . . .” N.J.S.A. 54A:9-2(e)(1). However, if within 30 days of the mailing ... to be the date when the additional tax is assessed. N.J.S.A. 54A:9-2(e)(1). Taxation within 90 days “after the ...

docket:	ouch
court:	NJ Tax Court
decided:	2019-01-16
status:	Published
citation:
Document Size:	49949

2 ARTHUR G. NEVINS, JR. v. DIRECTOR, DIVISION OF TAXATION -- rank: 989

... any change or correction made to the federally reported income, N.J.S.A. 54A:9-2, which explains what and when constitutes a notice of deficiency ... Director may mail a notice of deficiency to the taxpayer. N.J.S.A. 54A:9-2(a). Usually, once 90 days has passed from the mailing ... ” unless the taxpayer has protested the notice of deficiency. N.J.S.A. 54A:9-2(b). A “deficiency” is the GIT due less � ... or collected without assessment) as a deficiency . . . plus . . . rebates.” N.J.S.A. 54A:9-2(g). C. Issuing a Notice of Additional Tax Due If ... deemed assessed on the date such notice is mailed . . . .” N.J.S.A. 54A:9-2(e)(1). However, if within 30 days of the mailing ... to be the date when the additional tax is assessed. N.J.S.A. 54A:9-2(e)(1). Taxation within 90 days “after the ...

docket:	13075-15
court:	NJ Tax Court
decided:	2019-01-08
status:	Published
citation:
Document Size:	49289

3 /usr/local/share/www/libweb/collections/courts/tax/03221-12cor.opn.html -- rank: 890

... his last known address in or out of this State. [ N.J.S.A. 54A:9-2(a).] A taxpayer who disagrees with a Notice of Deficiency ... with the director a petition under section 54A:9-9. [ N.J.S.A. 54A:9-2(b).] An assessment by the Director can be challenged by ... a redetermination of the Notice of Deficiency expired. According to N.J.S.A. 54A:9-2(b), “[a]fter 90 days from the mailing of ... the holding in DiStefano . Nor is the court convinced that N.J.S.A. 54A:9-2(d), which provides that the Director may notify a taxpayer ... requires that her tax liability be recalculated does not trigger N.J.S.A. 54A:9-2(d). All assessments issued by the Director with respect to ...

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

4 ACCOUNTEKS.NET, INC. v. CKR LAW, LLP, -- rank: 844

... which were not paid were shown on the returns filed. N.J.S.A. 54A:9-2(g) (a deficiency is the GIT Tax imposed, less the ...

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

5 SVETOZAR BELJAKOVIC v. DIRECTOR -- rank: 763

... period, and therefore the deficiency became an assessment pursuant to N.J.S.A. 54A:9-2(b). They then filed a timely appeal to this court ...

docket:	04551-10
court:	NJ Tax Court
decided:	2012-08-01
status:	Published
citation:
Document Size:	104998

6 /usr/local/share/www/libweb/collections/courts/tax/0013476-2016opn.opn.html -- rank: 758

... may “mail a notice of deficiency” to the taxpayers. N.J.S.A. 54A:9-2. The term “deficiency” means the TGI assessed, under the ... on the return or previously assessed/collected plus any rebates. N.J.S.A. 54A:9-2(g). Upon the passage of 90 days from the mailing ... “assessment,” unless that taxpayer files an administrative protest. N.J.S.A. 54A:9-2(b); 54A:9-3. See also N.J.S.A. 54A:9-2(c) (“No assessment of a deficiency in tax . . . shall ... final, Taxation cannot proceed to collect on the asserted deficiency. N.J.S.A. 54A:9-2(c). An “aggrieved taxpayer may, within 90 days after ... the transformation of the deficiency into an assessment pursuant to [ N.J.S.A. 54A:9-2(b) and 9-9(b)] are not proceedings in ...

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

7 Harlan W. Waksal v. Director, Division of Taxation -- rank: 729

... became a fixed and final assessment on December 14, 2009. N.J.S.A. 54A:9-2(b); see also Gifford v. Dir., Div. of Taxation , 15 ...

docket:	A-103-11
court:	NJ Supreme Court
decided:	2013-08-13
status:
citation:	215 N.J. 224 71 A.3d 878
Document Size:	72867

8 HARRY�S LOBSTER HOUSE v. DIRECTOR, DIVISION OF <br -- rank: 727

... such period shall be 150 days instead of 90 days. [ N.J.S.A. 54A:9-2(b)]. See also N.J.S.A. 54A:9-9 ...

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

9 Harlan W. Waksal v. Director, Division of Taxation -- rank: 727

... became a fixed and final assessment on December 14, 2009. N.J.S.A. 54A:9-2(b); see also Gifford v. Dir., Div. of Taxation , 15 ...

docket:	a103-11
court:	NJ Superior Court Appellate Division
decided:	2013-08-13
status:	published
citation:
Document Size:	71103

10 JOSEPH LUNIN et al. v. DIRECTOR, NEW JERSEY <br -- rank: 659

... after the expiration of the ninety day period set forth N.J.S.A. 54A:9-2(b) and -9(b). This letter stated in part as ... to the Tax Court set forth the following time schedule. N.J.S.A. 54A:9-2(a) provides that if, after examination of a taxpayer’s ... the time period for appeal. As set forth above, under N.J.S.A. 54A:9-2(b), ninety days after the date of mailing of a ... 1:3-3 to the ninety-day period contained in N.J.S.A. 54A:9-2(b) and -9(b), thereby delaying the date upon which ... not apply to extend the ninety-day period contained in N.J.S.A. 54A:9-2(b) or -9(b) because the sending of a notice ...

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

11 PORTUGUESE SPANISH PALACE,et al v. DIRECTOR, DIVISION OF TAXATION, -- rank: 470

... Plaintiffs also argue that the Director failed to comply with N.J.S.A. 54A: 9-2, alleging that the Director failed to mail a notice of ...

docket:	02060-01
court:
decided:	2002-04-17
status:
citation:	20 N.J. Tax 100
Document Size:	23879