Search Rutgers Law Library N.J. Court Opinions

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

... assess their 2008 GIT within the applicable limitations period under N.J.S.A. 54A:9-4(a). In opposition, the Director moves to dismiss the complaint ... State of New Jersey representing himself and Amanda Nevins. 1 N.J.S.A. 54A:9-4(c) apply as the Nevinses failed to report to the ... 54A:9-3, which specifies the date of assessment, and N.J.S.A. 54A:9-4, which provides the general statute of limitations with regard to ... be considered as untimely under the general limitations period under N.J.S.A. 54A:9-4(a). Ibid. However, the date of the deemed assessment is ... return was filed on or after the date prescribed).” N.J.S.A. 54A:9-4(a). However, if a taxpayer fails to comply with N ... the statute of limitations for GIT assessment does not apply. N.J.S.A. 54A:9-4(c)(1)(C). See also N.J.A.C. ...

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: 991

... assess their 2008 GIT within the applicable limitations period under N.J.S.A. 54A:9-4(a). In opposition, the Director moves to dismiss the complaint ... prejudice claiming that, exceptions to the statute of limitations under N.J.S.A. 54A:9-4(c) apply as the Nevinses failed to report to the ... 54A:9-3, which specifies the date of assessment, and N.J.S.A. 54A:9-4, which provides the general statute of limitations with regard to ... be considered as untimely under the general limitations period under N.J.S.A. 54A:9-4(a). Ibid. However, the date of the deemed assessment is ... return was filed on or after the date prescribed).” N.J.S.A. 54A:9-4(a). However, if a taxpayer fails to comply with N ... the statute of limitations for GIT assessment does not apply. N.J.S.A. 54A:9-4(c)(1)(C). See also N.J.A.C. ...

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

3 MARK DISTEFANO AND MARGARET DISTEFANO v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 959

... filing date of the original tax return) as prescribed by N.J.S.A. 54A:9-4(a). In the alternative, should the court find the notice ... contends that the applicable three-year statute of limitations in N.J.S.A. 54A:9-4(a) begins to run when the amended tax return is ... that the six-year statute of limitations period provided in N.J.S.A. 54A:9-4(d) applies. In support of this argument the Director relies ... the Director for New Jersey GIT purposes is governed by N.J.S.A. 54A:9-4, which provides in pertinent part: General. Except as otherwise provided ... percent of stated total income is omitted by the taxpayer. N.J.S.A. 54A:9-4(d). The issue before this court is one of first ... three-year limitation period for deficiency notices set forth in N.J.S.A. 54A:9-4(a) runs solely from the date of the filing ...

docket:	00943-05
court:
decided:	2008-01-30
status:
citation:
Document Size:	51128

4 JOYCE H. EISZNER, Plaintiff v. DIRECTOR, DIVISION OF TAXATION, -- rank: 940

... taxpayer contends that the Final Determination was time-barred by N.J.S.A . 54A:9-4(a), which limits the time in which the Director may ... the proposed assessment in the Final Determination would be correct. N.J.S.A . 54A:9-4(a) of the Gross Income Tax Act provides that � ... that the six-year statute of limitations as provided by N.J.S.A. 54A:9-4(d) applies. N.J.S.A . 54A:9-4(d) provides the following exception to the normal three-year statute of limitations under N.J.S.A . 54A:9-4(a): Omission of income on return. The tax may be ... Income in that year, the 25% threshold figure provided in N.J.S.A. 54A:9-4(d) is met. The Director submits that the taxpayer ...

docket:	05058-98
court:
decided:	2000-01-21
status:
citation:	18 N.J. Tax 579
Document Size:	86934

5 ACCOUNTEKS.NET, INC. v. CKR LAW, LLP, -- rank: 935

... manner as taxes. Therefore, plaintiff argues that the provisions of N.J.S.A. 54A:9-4 requiring that “any tax under [the GIT Act] shall ... tax” subject to the statute of limitations set forth in N.J.S.A. 54A:9-4, requiring that “any tax under [the GIT Act] shall ... “assessment of tax” subject to the limitations period under N.J.S.A. 54A:9-4, or as determined in N.J.A.C. 18:2 ... 26 U.S.C. 6501 to question of tax under N.J.S.A. 54A:9-4(a)). In the federal arena the U.S. Court of ... made beyond the three-year limitations period set forth in N.J.S.A. 54A:9- 4, the assessment of liability against the responsible person is not ...

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

6 /usr/local/share/www/libweb/collections/courts/tax/03221-12cor.opn.html -- rank: 935

... point is based on her misinterpretation of the controlling statute. N.J.S.A. 54A:9-4(a) provides that “[e]xcept as otherwise provided in ... be deemed to be filed on such last day.” N.J.S.A. 54A:9-4(b)(1). The Director received plaintiff’s 2007 gross income ...

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

7 PUNISH MALHOTRA, v. DIRECTOR, DIVISION OF TAXATION -- rank: 911

... the record the general statute of limitations for assessment per N.J.S.A 54A:9-4(a) and the statute of limitations for recovering an erroneous refund per N.J.S.A 54A:9-4(c)(4). The Director alleged for the first time that ... 15, 2014, the due date of the return pursuant to N.J.S.A 54A:9-4(a). In the alternative, the five-year statute of limitations ... were not paid and withheld to New Jersey as per N.J.S.A 54A:9-4(c)(4). Further, penalties and interest should not be abated ... was timely for tax year 2013 as set forth under N.J.S.A. 54A:9-4(c)(4), which states in part, “except that the ... time within 3 years from the making of the refund . . . . [N.J.S.A 54A:9-4(c)(4).] To meet the three-year statute of ...

docket:	10788-18
court:	NJ Tax Court
decided:	2021-12-16
status:	Published
citation:
Document Size:	41936

8 Targa Resources Partners, L.P., v. Director, Division of Taxation -- rank: 852

... years under the GIT Act to assess such fees. See N.J.S.A. 54A:9-4. The remainder of the bulletin was almost similar to the ...

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

9 TEIMOURAZ v. DIRECTOR, DIVISION OF TAXATION -- rank: 841

... have acted more expeditiously in uncovering plaintiffs’ error. Pursuant to N.J.S.A. 54A:9-4(a), the Director may assess gross income tax “within ...

docket:	10946-07
court:
decided:	2008-10-24
status:
citation:
Document Size:	51785

10 Ferrellgas Partners, L.P. v. Director, Division of Taxation -- rank: 823

... years under the GIT Act to assess such fees. See N.J.S.A. 54A:9-4. The remainder of the bulletin was almost similar to the ...

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

11 STEWART M. AND DONNA J. WEINTRAUB, Plaintiff, APPROVED FOR PUBLICATION v. IN THE NEW JERSEY REPORTS DIRECTOR, DIVISION OF TAXATION, <br -- rank: 742

... which the Director is precluded by the Statute of Limitations, N.J.S.A. 54A:9-4(a), from assessing additional New Jersey Gross Income Tax for ... assessing additional gross income tax on that income pursuant to N.J.S.A . 54A:9-4(a) (which limits the time in which the Director may ...

docket:	04256-97
court:
decided:	2000-06-19
status:
citation:	19 N.J. Tax 65
Document Size:	95745

12 MAEGAN STALLINGS V DIRECTOR, DIVISION OF TAXATION -- rank: 721

... Division’s erred in its denial for untimeliness. Pursuant to N.J.S.A. 54A:9-4(b) and 54A:9- 8, the Plaintiff’s deadline to ...

docket:	009002-23
court:	NJ Superior Court Appellate Division
decided:	2024-02-02
status:	Unpublished
citation:
Document Size:	28646

13 NICHOLAS L. GENTILE, JR. v. DIRECTOR, DIVISION OF TAXATION -- rank: 675

... of tax within three years after a return is filed. N.J.S.A. 54A:9-4(a). In order for an assessment of gross income tax ... fraudulent return [was] filed with intent to evade tax.” N.J.S.A. 54A:9- 4(c)(1)(B). At this point, the record is devoid ... of Prior Years,” the Notice of Deficiency states that N.J.S.A. 54A:9-4(c)(1)(B) permits a tax assessment to be imposed ... for auditing gross income tax returns as set forth in N.J.S.A. 54A:9-4(a). In the absence of statutory exception, which opens wide ... when the Notice of Deficiency issued. Defendant, however, relies on N.J.S.A. 54A:9- 4(c)(1)(B) to provide an exception to the limitation ... a joint return “does not eviscerate the requirements of N.J.S.A. 54A:9-4(c)(1)(B). For 5 the statute to apply [ ...

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

14 McGlone v. Director -- rank: 672

... Tax Act] 2 shall be assessed within 3 years….” N.J.S.A. 54A:9-4(a). The limitation period on early filed withholding tax returns begins on April 15, see N.J.S.A. 54A:9-4(b)(2), whereas the limitation period for late filed returns begins on the date filed. See N.J.S.A. 54A:9-4(a); see also N.J.S.A. 54A:9-11. The “three year limitations period in N.J.S.A. 54A:9-4 … is not tolled or extended by any subsequent amended ... the tax may be “assessed at any time.” N.J.S.A. 54A:9-4(c)(1)(A). Even viewed in the light most favorable ...

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

15 Daniel and Adelaide Schiff v. Dir, Div of Taxation -- rank: 643

... federal return and determined a deficiency accordingly. The Limitations Issue N.J.S.A 54A:9-4(a) provides that gross income tax shall be assessed (with ... material here) within three years after the return was filed. N.J.S.A. 54A:9-4(b)(1) provides that a gross income tax return filed ...

docket:	00625-94
court:
decided:	1995-10-31
status:
citation:	15 N.J. Tax 370
Document Size:	91913