Bonanno v. Director, Division of Taxation

LASSER, P.J.T.C.

Taxpayers contest the denial by the Director of the Division of Taxation (Director) of their claim for a refund based on a gross income tax credit for tax paid to another state. Director denied taxpayers’ claim as barred by the 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 N.J.S.A. 54A:4-l(c) excepts claim for credit resulting from the readjustment of tax paid to another state from the three-year statute of limitations.

This matter was heard by the Tax Court pursuant to R.…