Legal Opinion
Continental Trailways, Inc. v. Director, Division of Motor Vehicles
New Jersey Tax Court
Decided September 28, 1983PublishedCited by 4 opinions
1Opinion of the Court
RIMM, J.T.C.
This state tax matter involves the constitutionality of the excise tax imposed on the operation of autobuses over the highways of this State. The tax is payable to the Director, Division of Motor Vehicles in accordance with N.J.S.A. 48:4-20. There is also before the court the issue of the right to a refund if the tax is unconstitutional.
N.J.S.A. 48:4-20 in its present form as amended by L.1972, c. 211, § 2, effective December 31, 1972 provides as follows:
Every person owning or operating an autobus which is operated over any highway in this State for the purpose of carrying…
2Cases cited25 opinions
- Pike v. Bruce Church, Inc.Supreme Court of the United States · 1970
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Maryland v. LouisianaSupreme Court of the United States · 1981
- City of Philadelphia v. New JerseySupreme Court of the United States · 1978
- Boston Stock Exchange v. State Tax CommissionSupreme Court of the United States · 1977
20 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Franklin Township v. StateNew Jersey Tax Court · 1984
- Continental Trailways, Inc. v. Director, Division of Motor VehiclesNew Jersey Superior Court Appellate Division · 1985
- Continental Trailways, Inc. v. Director, Division of Motor VehiclesSupreme Court of New Jersey · 1986
- Continental Trailways, Inc. v. Director, Division of Motor VehiclesSupreme Court of New Jersey · 1986