Search Rutgers Law Library N.J. Court Opinions

1 /usr/local/share/www/libweb/collections/courts/tax/03221-12cor.opn.html -- rank: 1000

... are expressly made applicable to the gross income tax by N.J.S.A. 54A:9-5(a). In light of the fact that the only authorized ...

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

2 ARTHUR G. NEVINS, JR. v. DIRECTOR, DIVISION OF TAXATION -- rank: 954

... corrected as noted below: Page 17-citations corrected to read N.J.S.A. 54A:9-5(a) and N.J.A.C. 18:2-2.4(a) Page 18-citation corrected to read N.J.S.A. 54A-9-5(j) njcourts.gov – select Courts/Tax Court NOT FOR ... the date of actual payment.” Ibid. (emphasis added); see N.J.S.A. 54A:9-5(a) (“If any amount of income tax is not ... 2008 GIT could have been assessed at any time. See N.J.S.A. 54A:9-5(j) (“Interest prescribed under this section may be assessed ...

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

3 Andrew J. Shechtel v. Director, Div. of Taxation -- rank: 922

... year’s tax.”2 In response, the conferee quoted N.J.S.A. 54A:9-5(a), which imposes interest if tax “is not paid ... entitled to the relief sought. It did not cite to N.J.S.A. 54A:9-5(d) or N.J.A.C. 18:35-3.1 ... 2010 account with any money already moved to 2011, because N.J.S.A. 54A:9-5(d) forbids it. This means there was a deficiency of ... is reading the last portion of the second sentence of N.J.S.A. 54A:9-5(d) in a vacuum and in a constrained manner. It ... plaintiff contends is erroneous, and contrary to the now cited N.J.S.A. 54A:9-5(d).4 4 Taxation’s contention that plaintiff makes a ... to credit a certain amount to a future year, under N.J.S.A. 54A:9-5(d), Taxation can credit only the amount that is ...

docket:	000295-17
court:	NJ Tax Court
decided:	2017-08-22
status:	Unpublished
citation:	31 N.J.Tax 89
Document Size:	42338

4 YAWAR SYED V DIRECTOR, DIVISION OF TAXATION\r\n -- rank: 599

... required under the State Tax Uniform Procedure Law as per N.J.S.A.54A:9-5. The Division has abated the penalty amounts. 2 Tax Period ...

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status:	Unpublished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

5 TEIMOURAZ v. DIRECTOR, DIVISION OF TAXATION -- rank: 508

... are expressly made applicable to the gross income tax by N.J.S.A. 54A:9-5(a). In light of the fact that the only authorized ...

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