Search Rutgers Law Library N.J. Court Opinions

1 JOSEPH J. MURPHY v. DIRECTOR -- rank: 1000

... is no dispute that plaintiffs’ refund claim was timely filed. N.J.S.A. 54A:9-7(a) provides that the Director, within the applicable period of ... purpose of N.J.S.A. 54:49-14a and N.J.S.A. 54A:9-7(a) is to permit taxpayers to amend returns to correct ...

docket:	05608-11
court:	NJ Tax Court
decided:	2012-07-24
status:	Published
citation:
Document Size:	62764

2 LINDA M. HARRINGTON v. DIRECTOR, DIVISION OF TAXATION -- rank: 936

... 31, 2017; plus interest thereafter until paid in accordance with N.J.S.A. 54A:9-7(f), N.J.S.A. 54:48-2, and N ... 31, 2017; plus interest thereafter until paid in accordance with N.J.S.A. 54A:9-7(f), N.J.S.A. 54:48-2, and N ... 31, 2017; plus interest thereafter until paid in accordance with N.J.S.A. 54A:9-7(f), N.J.S.A. 54:48-2, and N ... 31, 2017; plus interest thereafter until paid in accordance with N.J.S.A. 54A:9-7(f), N.J.S.A. 54:48-2, and N ... 31, 2017; plus interest thereafter until paid in accordance with N.J.S.A. 54A:9-7(f), N.J.S.A. 54:48-2, and N ... 31, 2017; plus interest thereafter until paid in accordance with N.J.S.A. 54A:9-7(f), N.J.S.A. 54:48-2, and ...

docket:	09529-11
court:	NJ Tax Court
decided:	2016-12-13
status:	unpublished
citation:
Document Size:	46588

3 Andrew J. Shechtel v. Director, Div. of Taxation -- rank: 929

... was not completed until September 2014.” It cites to N.J.S.A. 54A:9-7(d) and N.J.A.C. 18:35-3.1 ... refund. There was no mention of, or reference to either N.J.S.A. 54A:9-7(d) or N.J.A.C. 18:35-3.1 ... to plaintiff’s argument was non-responsive, and never mentioned N.J.S.A. 54A:9- 7(d) or N.J.A.C. 18:35-3.1 ... the now cited statute, it would not change its opinion. N.J.S.A. 54A:9-7(d) provides: The director may prescribe regulations providing for the ... overpayment to a future year. Thus, plaintiff agrees, that under N.J.S.A. 54A:9-7(d), an overpayment of one year that was credited to ... deficiency is assessed). The facts here, and the intent of N.J.S.A. 54A:9-7(d), militate against such a concern. Plaintiff concedes that ...

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status:	Unpublished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

4 /usr/local/share/www/libweb/collections/courts/appellate/007048-20.opn.html -- rank: 806

... 31, 2017; plus interest thereafter until paid in accordance with N.J.S.A. 54A:9-7(f), N.J.S.A. 54:48-2, and N ...

docket:	007048-20
court:	NJ Tax Court
decided:	2016-12-16
status:	unpublished
citation:
Document Size:	50299

5 SHREE RAM INVESTMENTS INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 739

... S.A. 54:49-16; when tax liability is satisfied, N.J.S.A. 54A:9-7(a); when the tax has been adjudicated discriminatory, N.J ...

docket:	a0600-11
court:	NJ Superior Court Appellate Division
decided:	2013-08-09
status:	unpublished
citation:
Document Size:	40663

6 JOSEPH J. MURPHY v. DIRECTOR, DIVISION OF TAXATION -- rank: 729

... collected or paid under a mistake of fact or law); N.J.S.A. 54A:9-7(a) (authorizing refund of overpayment of income tax refunded if ...

docket:	a0111-12
court:	NJ Superior Court Appellate Division
decided:	2013-06-12
status:	unpublished
citation:	27 N.J.Tax 293
Document Size:	47826

7 EVEREST REINSURANCE CO. v. NEWARK DIVISION OF TAX ABATEMENT AND SPECIAL TAXES -- rank: 709

... six months after the return is filed, whichever is later. [ N.J.S.A. 54A:9-7(f).] It is precisely the language of that statute that ... similar to N.J.S.A. 54:49- 15.1, N.J.S.A. 54A:9-7(f), or N.J.S.A. 54:3-27.2 ...

docket:	07941-97
court:
decided:	1998-12-02
status:
citation:
Document Size:	112007