Legal Opinion
Amplicon, Inc. v. Director, Division of Taxation
New Jersey Tax Court
Decided September 18, 1998PublishedCited by 2 opinions
1Opinion of the Court
SMALL, J.T.C.
The defendant, Director, Division of Taxation (the “Director”), moves to dismiss the complaint of the plaintiff, Amplicon, Inc. (the “Taxpayer” or “Amplicon”), seeking a refund of taxes paid under the Sales and Use Tax Act, N.J.S.A. 54:32B-1 through -27, on the grounds that the claim for refund was filed more than ninety days after the tax was assessed. N.J.S.A. 54:32B-19. See Vicoa, Inc. v. Director, Div. of Taxation, 166 N.J.Super. 496, 400 A.2d 105 (App.Div.1979). The Taxpayer resists the motion on three grounds: .
1. the applicable statute of limitations is four years from the…
2Cases cited19 opinions
- Brill v. Guardian Life Insurance Co. of AmericaSupreme Court of New Jersey · 1995
- F.M.C. Stores Co. v. Borough of Morris PlainsSupreme Court of New Jersey · 1985
- GE Solid State, Inc v. Director, Division of TaxationSupreme Court of New Jersey · 1993
- General Trading Co. v. Taxation Div. DirectorSupreme Court of New Jersey · 1980
- Autotote Ltd. v. New Jersey Sports & Exposition AuthoritySupreme Court of New Jersey · 1981
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3Cited by2 opinions
- Comcast of South Jersey, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2013
- J & J Snack Foods Sales Corp. v. Director, Division of TaxationNew Jersey Tax Court · 2013