Legal Opinion
Suecharon v. Director, Division of Taxation
New Jersey Tax Court
Decided November 4, 2002PublishedCited by 2 opinions
1Opinion of the Court
KUSKIN, J.T.C.
Defendant, Director of the Division of Taxation, issued a determination that plaintiff was liable for gross income withholding tax and litter control tax for the period January 1, 1994 through December 31,1997, and for sales and use tax for the period July 7, • 1994 through December 31, 1998. The Director now moves to dismiss plaintiffs appeal of this determination as untimely.
The facts are not in dispute. By letter dated November 30, 1999, the Division of Taxation issued to plaintiff a Notice of Assessment Related to Final Audit Determination demanding payment of taxes and…
2Cases cited12 opinions
- Winberry v. SalisburySupreme Court of New Jersey · 1950
- F.M.C. Stores Co. v. Borough of Morris PlainsSupreme Court of New Jersey · 1985
- Black Whale, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1995
- Graham v. NJ Real Estate Com'nNew Jersey Superior Court Appellate Division · 1987
- Marrinan v. State, Director, Division of TaxationNew Jersey Tax Court · 1997
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3Cited by2 opinions
- Liapakis v. StateNew Jersey Superior Court Appellate Division · 2003
- Estate of Pelligra v. Director, Division of TaxationNew Jersey Tax Court · 2008