Search Rutgers Law Library N.J. Court Opinions

1 ACCOUNTEKS.NET, INC. v. CKR LAW, LLP, -- rank: 1000

... applies to the penalty assessment on a responsible person under N.J.S.A. 54A:9-6(f) and/or (g). Accordingly, plaintiff’s motion with respect ... for the tax is imposed upon him arises pursuant to N.J.S.A. 54A:9-6(f), (g) and (l) which establish the so-called � ... withholding taxes. Subsection (f) nonwillful failure to pay withholding tax N.J.S.A. 54A:9-6(f) (“Subsection (f)”) is applicable to the failure ... to or collected from the employee by the employer.” N.J.S.A 54A:9-6(f). 5 Subsection (g) willful failure to pay GIT-ER ... attempts to evade any tax imposed under the GIT Act, N.J.S.A. 54A:9-6(g) (“subsection (g)”) (emphasis added), imposes “a ... to tax in subsection (a)” is a reference to N.J.S.A. 54A:9-6(a) which applies to circumstances where there is a ...

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

2 Joseph Cooperstein v. Div. of Taxation -- rank: 860

... liable for the corporation's unpaid withholding taxes pursuant to N.J.S.A. 54A:9-6(f) and -6(l). The events leading to the Director ... 14 and -2(w) with respect to sales taxes and N.J.S.A. 54A:9-6(f) and -6(l) with respect to the withheld gross ... tax act. With respect to the withheld gross income taxes, N.J.S.A. 54A:9-6(f) provides that: If any employer , without intent to evade ... shall be liable for such tax.... [Emphasis added] In turn, N.J.S.A. 54A:9-6(l) defines an employer to include [A]n officer or ... perform the act in respect of which the violation occurs," N.J.S.A. 54A:9-6(l). It is clear that, in both cases, the Legislature ... under N.J.S.A. 54:32B-2(w) and N.J.S.A. 54A:9-6(l), to having a "duty" to make the payments. ...

docket:	03045-90
court:
decided:	1993-03-19
status:
citation:	13 N.J. Tax 68
Document Size:	131123

3 TOZOUR ENERGY SYSTEMS, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 693

... J.S.A. 54:49-11(a). Rather, it involved N.J.S.A. 54A:9-6(b), 8 a provision of the Gross Income Tax Act ... to 5% of the deficiency.” The court also cited N.J.S.A. 54A:9-6(a), which provided that in cases of late filing, the ...

docket:	07698-04
court:
decided:	2007-04-03
status:
citation:
Document Size:	64877

4 HARRY�S LOBSTER HOUSE v. DIRECTOR, DIVISION OF <br -- rank: 673

... or employee of a corporation under certain circumstances); see also N.J.S.A. 54A:9-6(f) and N.J.S.A. 54A:9-6(l) (similar provisions relating to gross income withholding taxes). 2 ...

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

5 Manuel Lorenzo v. Dir, Div of Taxation -- rank: 663

... Division of Taxation ("Director") that he was personally responsible under N.J.S.A. 54A:9-6 (f) & (l) for the failure of M & L Construction Co ... be liable for such tax and shall pay the same . . . . [ N.J.S.A. 54A:9-6(f).] For purposes of subsections (f), (g), (h) and (i ... perform the act in respect of which the violation occurs. [ N.J.S.A. 54A:9-6(l).] The question that must be resolved by this court ... § 6672(a) and the New Jersey Gross Income Tax, N.J.S.A. 54A:9-6(f), differ: the Code imposes liability only if there is ... for "willful" acts under the New Jersey Gross Income Tax. N.J.S.A. 54A:9-6(g)). Nevertheless, the definitions of responsible individuals are identical in the two statutes. N.J.S.A. 54A:9-6(l) and 26 U.S.C. § 6671(b). ...

docket:	09219-93
court:
decided:	1995-04-07
status:
citation:	14 N.J. Tax 577
Document Size:	62178

6 E.S.S. Co. v. Director, New Jersey Division of Taxation -- rank: 610

... collected or required to be collected under this act.” N.J.S.A. 54A:9-6(g), a provision of the Gross Income Tax Act, establishes ...

docket:	007589-16
court:	NJ Tax Court
decided:	2021-12-03
status:	Unpublished
citation:
Document Size:	46186

7 McGlone v. Director -- rank: 580

... should be held liable as a responsible person); see also N.J.S.A. 54A:9-6(f), -6(l). Accordingly, Mr. McGlone may be held personally ...

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

8 NICHOLAS L. GENTILE, JR. v. DIRECTOR, DIVISION OF TAXATION -- rank: 564

... the civil penalty imposed was due to fraud pursuant to N.J.S.A. 54A:9-6(e). On November 20, 2017, plaintiffs filed a complaint with ...

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

9 /usr/local/share/www/libweb/collections/courts/tax/00188-03.opn.html -- rank: 561

... collected or required to be collected under this act.” N.J.S.A. 54A:9-6(g), a provision of the Gross Income Tax Act, establishes ... or not collected, or not accounted for and paid over. N.J.S.A. 54A:9-6(l) provides that purposes of subsection (g) of the statute ... respect to taxes, whether or not a corporate officer. See N.J.S.A. 54A:9-6(g) (Gross Income Tax Withholdings); N.J.S.A. 54 ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	62579

10 STATE OF NEW JERSEY, v. DANIEL MARKS -- rank: 424

... of tax laws likewise permits both civil and criminal penalties. N.J.S.A. 54A:9-6 provides for civil penalties as a result of a failure ...

docket:	17-03-00575
court:
decided:	2017-07-14
status:
citation:	459 N.J.Super. 80 207 A.3d 801
Document Size:	29217