Legal Opinion
M.J. Ocean, Inc. v. Director, Division of Taxation
New Jersey Tax Court
Decided February 15, 2008PublishedCited by 4 opinions
1Opinion of the Court
KUSKIN, J.T.C.
Defendant, Director of the New Jersey Division of Taxation (Director), has moved to dismiss plaintiffs complaint in this matter on the grounds that plaintiffs claim for refund of sales tax was filed over two years after the four-year refund claim period established by N.J.S.A. 54:32B-20(a), a provision of the Sales and Use Tax Act, N.J.S.A. 54:32B-1 to -29. In opposition to the motion, plaintiff contends that the four-year time limit can and should be relaxed and relies on the doctrines of waiver, equitable estoppel, and laches. For the reasons set forth below, I grant the…
2Cases cited17 opinions
- John R. Sand & Gravel Co. v. United StatesSupreme Court of the United States · 2008
- Finn v. United StatesSupreme Court of the United States · 1887
- F.M.C. Stores Co. v. Borough of Morris PlainsSupreme Court of New Jersey · 1985
- Knorr v. SmealSupreme Court of New Jersey · 2003
- City of Newark v. Natural Resource Council in the Department of Environmental ProtectionSupreme Court of New Jersey · 1980
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3Cited by4 opinions
- Estate of Ehringer v. Director, Division of TaxationNew Jersey Tax Court · 2009
- J & J Snack Foods Sales Corp. v. Director, Division of TaxationNew Jersey Tax Court · 2013
- Trump Plaza Associates v. Director, Division of TaxationNew Jersey Tax Court · 2009
- Trump Plaza Associates v. Director, New Jersey Division of TaxationNew Jersey Superior Court Appellate Division · 2010