Search Rutgers Law Library N.J. Court Opinions

1 Andrew J. Shechtel v. Director, Div. of Taxation -- rank: 1000

... before the last date prescribed in” the GIT Act, and N.J.S.A. 54A:9-8, which sets the time limit claiming credit or refund. There ...

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status:	Unpublished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

2 JOSEPH J. MURPHY v. DIRECTOR -- rank: 978

... for a claim for a refund of gross income tax. N.J.S.A. 54A:9-8 (“Claim for credit or refund of an overpayment of ... the requirements of this section as the director deems appropriate. N.J.S.A. 54A:9-8(c) provides that a taxpayer required by N.J.S ... refund claim in New Jersey was not extended pursuant to N.J.S.A. 54A:9-8(c). Id. at 380. Judge Lasser stated his holding succinctly ... that taxpayers may not rely on the extension provided in N.J.S.A. 54A:9-8(c) and :8-7 to pursue a claim for a ... which to file a refund claim was extended pursuant to N.J.S.A. 54A:9-8(c). It is, of course, a dubious proposition that this ...

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

3 William B. Smith AND Mary Ann Smith v. Director, Division of Taxation, <br -- rank: 949

... of this decision. The Director’s argument is based upon N.J.S.A. 54A:9-8(a) which provides in pertinent part: Claim for credit or ... review. Taxpayers maintain that their refund claim is timely under N.J.S.A. 54A:9-8(e), which provides: (e) Effect of petition to director. If ... January 27, 1998, within the three-year period allowed under N.J.S.A. 54A:9-8(a) for them to file a refund claim for the ... or redetermination of a deficiency. Both parties agree that under N.J.S.A. 54A:9-8(e) and 9-9 (b) a timely protest by a ... of overpayment claims that might otherwise be time-barred under N.J.S.A. 54A:9-8(a), the general refund limitation statute. They disagree, however, concerning ...

docket:	01665-00
court:
decided:	2005-01-27
status:
citation:	22 N.J. Tax 23
Document Size:	27548

4 MITCHELL MEDOFF V. DIRECTOR, DIVISION OF TAXATION -- rank: 949

... 2010). Page 11, line 2 citation corrected to read “ N.J.S.A. 54A:9-8(a). njcourts.gov – select Courts/Tax Court NOT FOR ... manner. 2 As such, per the three-year deadline in N.J.S.A. 54A:9-8(a), the last day for him to file a claim ... filed, correspondingly, on April 15 for a calendar year taxpayer. N.J.S.A. 54A:9-8(h), (g). -4- On April 2, 2018, the Director denied ... filed untimely, making the matter ripe for summary judgment. See N.J.S.A. 54A:9- 8(a) (taxpayer has three years from date of filing to ... provides for a three-year deadline to claim a refund. N.J.S.A. 54A:9-8(a). Taxpayer did not meet the deadline. “Plaintiff is ... whether the three-year statute of limitations set forth at N.J.S.A. 54A:9- 8(a) is. The statute of limitations provision has been ...

docket:	09867-18
court:	NJ Tax Court
decided:	2019-03-08
status:	Published
citation:
Document Size:	23324

5 James and Joseph Bonanno v. Dir, Div of Taxation -- rank: 870

... three-year statute of limitations for refund claims provided by N.J.S.A . 54A:9-8. Taxpayers contend that their refund claim was timely filed because ... made within the three-year statute of limitations period of N.J.S.A . 54A:9-8. Taxpayers appeal Director's final determination. I . Taxpayers contend that ... S.A . 54A:4-1 are specifically excepted from the N.J.S.A . 54A:9-8 three-year statute of limitations for refund claims. Taxpayers argue ... timely filed or tax timely paid to the other state. N.J.S.A . 54A:9-8 of the Gross Income Tax Act (the Act) provides a ... refund claims for gross income tax paid to New Jersey. N.J.S.A . 54A:9-8(a) states in pertinent part: (a) General. Claim for credit ...

docket:	09580-91
court:
decided:	1992-09-22
status:
citation:	12 N.J. Tax 552
Document Size:	25441

6 JohnN. Backos v. Director, Division of Taxation -- rank: 841

... s request for a refund of $932.62 and citing N.J.S.A. 54A:9-8 to support the denial. Plaintiff then filed a timely complaint ... seeking to have the matter dismissed for untimely filing under N.J.S.A. 54A:9-8. Plaintiff did not submit any opposition to the motion and ... 316 (App. Div. 2010) (internal quotations omitted)). The relevant statute, N.J.S.A. 54A:9-8, states that: “Claim for credit or refund of an ... was paid, whichever of such periods expires the later[.]” N.J.S.A. 54A:9-8(a). “No credit or refund shall be allowed or ... credit shall be void and any later refund erroneous.” N.J.S.A. 54A:9-8(d). The plaintiff filed the initial Gross Income Tax return ... prior to the expiration of the statutory period outlined in N.J.S.A. 54A:9-8, the court will affirm the Director’s Final Determination ...

docket:	00031-14
court:	New Jersey Tax Court
decided:	0000-00-00
status:
citation:
Document Size:	18476

7 JOSEPH J. MURPHY v. DIRECTOR, DIVISION OF TAXATION -- rank: 812

... was timely because the limitations period was extended pursuant to N.J.S.A. 54A:9-8. 2 Id. at 376-77. We reject plaintiffs' contention, which ... claim for "refund of an overpayment of income taxes." See N.J.S.A. 54A:9-8(a) (requiring a "[c]laim for credit or refund of ... 2d 172 , 174-77 (S.D.N.Y. 2008). 2 N.J.S.A. 54A:9-8(c) extends the three-year limitations period to file a ...

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

8 MORRIS & CHARLOTTE COHEN v. STATE DIVISION OF TAXATION -- rank: 723

... any amendment to the 2003 returns was time-barred, citing N.J.S.A. 54A:9-8. 4 The State asserted that the Cohens were bound by ...

docket:	a5827-12
court:	New Jersey Superior Court Appellate Division
decided:	2015-06-09
status:	Published
citation:	28 N.J.Tax 548
Document Size:	66971

9 MIRON FAYNERMAN v. BOARD OF REVIEW -- rank: 719

... while his appeal was pending. We note only that while N.J.S.A. 54A:9-8.1(a) authorizes such collection procedures, the Board has an ...

docket:	a5019-14
court:	NJ Superior Court Appellate Division
decided:	2017-02-21
status:	unpublished
citation:
Document Size:	34766

10 /usr/local/share/www/libweb/collections/courts/tax/07194-11.opn.html -- rank: 676

... beyond the time period for seeking a refund established in N.J.S.A. 54A:9-8. For the reasons explained more fully below, the court dismisses ... the refund requests for those years were untimely. According to N.J.S.A. 54A:9-8(a), a provision of the Gross Income Tax Act: (a ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	29626

11 FREDERIC W. BERNARD v. DIRECTOR, DIVISION OF TAXATION -- rank: 611

... tax refund, tendered on September 24, 2008, was barred by N.J.S.A. 54A:9-8, which provides that claims for refunds of income taxes must ... plaintiff's claim for a tax refund for 2002, citing N.J.S.A. 54A:9-8. Plaintiff contested the Director's final determination by filing a ... its protection from application of the statute of limitations under N.J.S.A. 54A:9-8. Its use of the phrases, "readjustment" affecting taxpayers heretofore "allowed ...

docket:	a1445-13
court:	NJ Superior Court Appellate Division
decided:	2015-02-23
status:	unpublished
citation:
Document Size:	12370

12 KIYOTAKA INOUE v. BOARD OF REVIEW -- rank: 543

... the debt including, but not limited to, offsets permitted under N.J.S.A. 54A:9-8.1 and 8.2. Any individual with an outstanding overpayment ...

docket:	a4212-10
court:	appellate
decided:	2013-03-11
status:	unpublished
citation:
Document Size:	19158

13 PAUL PROKOP v. AMY PROKOP -- rank: 431

... to post-2008 divorce decrees and separation agreements. 2 See N.J.S.A. 54A:9-8(a) (allowing, generally, taxpayers to amend their State returns within ...

docket:	a0776-12
court:	NJ Superior Court Appellate Division
decided:	2014-05-28
status:	unpublished
citation:
Document Size:	19897