Search Rutgers Law Library N.J. Court Opinions

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

... a notice of deficiency, and its conversion into an assessment, N.J.S.A. 54A:9-3, which specifies the date of assessment, and N.J.S ... including any amended return showing an increase of tax).” N.J.S.A. 54A:9-3(a). Also, if a taxpayer chooses to file an amended ... was allegedly mailed, considering the plain and unambiguous language of N.J.S.A. 54A:9-3(a), the court concludes that their 2008 GIT obligation was ... federal determination in the Nevinses’ amended return as required by N.J.S.A. 54A:9-3(a). Assuming, arguendo, that the Nevinses mailed the second NJ ... finds that the Director’s final determination is valid under N.J.S.A. 54A:9-3(a) and 54A:9-4(c)(1)(C). Accordingly, 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: 994

... a notice of deficiency, and its conversion into an assessment, N.J.S.A. 54A:9-3, which specifies the date of assessment, and N.J.S ... including any amended return showing an increase of tax).” N.J.S.A. 54A:9-3(a). Also, if a taxpayer chooses to file an amended ... was allegedly mailed, considering the plain and unambiguous language of N.J.S.A. 54A:9-3(a), the court concludes that their 2008 GIT obligation was ... federal determination in the Nevinses’ amended return as required by N.J.S.A. 54A:9-3(a). Assuming, arguendo, that the Nevinses mailed the second NJ ... finds that the Director’s final determination is valid under N.J.S.A. 54A:9-3(a) and 54A:9-4(c)(1)(C). Accordingly, the ...

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

3 DOREEN A. SCOTT, v. DIRECTOR, DIVISION OF TAXATION, -- rank: 954

... N.J.S.A. 54:4-23 (property tax) with N.J.S.A. 54A:9-3 (gross income tax). In such a system, the taxpayer has ...

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

4 ACCOUNTEKS.NET, INC. v. CKR LAW, LLP, -- rank: 934

... from Floor were “assessed” when the returns were filed. N.J.S.A. 54A:9-3 (“[t]he amount of tax which a return shows ... assessed on the date of filing of the return.” N.J.S.A. 54A:9-3. “Every person required to collect any tax imposed by ... assess the tax. Nevins, 31 N.J. Tax at 38 ; N.J.S.A. 54A:9-3(a). The court also rejects plaintiff’s argument that its ...

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

5 /usr/local/share/www/libweb/collections/courts/tax/0013476-2016opn.opn.html -- rank: 794

... then the assessment is fixed upon Taxation’s final determination. N.J.S.A. 54A:9-3. Similarly, until the 90 days has passed, or until a ...

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

6 McGlone v. Director -- rank: 703

... to rely on that information when making an assessment. See N.J.S.A. 54A:9-3. Furthermore, the Director’s assessment is entitled to a presumption ...

docket:	06378-03
court:	NJ Tax Court
decided:	2014-06-25
status:	unpublished
citation:
Document Size:	24178