Legal Opinion
Brunswick Corp. v. Director, Div. of Taxation
Supreme Court of New Jersey
Decided March 30, 1994PublishedCited by 9 opinions
1Per curiam
Brunswick Corporation challenges the authority of the Director of the Division of Taxation (Director) to adopt a regula*109tion, N.J.AC. 18:7—8.5(b), that adjusts the manner of calculating franchise taxes under the New Jersey Corporation Business Tax Act (CBTA). The CBTA assesses a franchise tax on all corporations doing business in New Jersey according to a business allocation factor that measures a corporation’s business activity in the State. That factor consists of three elements: real and tangible personal property, receipts, and payroll. N.J.S.A 54:10A-6(A).
The regulation at issue adjusts…
2Cases cited10 opinions
- Metromedia, Inc. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- GE Solid State, Inc v. Director, Division of TaxationSupreme Court of New Jersey · 1993
- F. W. Woolworth Co. v. Director of Division of Taxation of the Department of the TreasurySupreme Court of New Jersey · 1965
- Reuben H. Donnelley Corp. v. Director, Division of TaxationSupreme Court of New Jersey · 1992
- In Re the Adoption of Regulations Governing the State Health PlanSupreme Court of New Jersey · 1994
5 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Mayer & Schweitzer, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2002
- Telebright Corp. v. Director, Division of TaxationNew Jersey Tax Court · 2010
- Beljakovic v. DirectorNew Jersey Tax Court · 2012
- Kushner v. Director, Division of TaxationNew Jersey Tax Court · 2005
- In Re RogiersNew Jersey Superior Court Appellate Division · 2007
4 more not listed; retrieve them via the Exa API.