Edgeboro Disposal, Inc. v. Division of Taxation

ANDREW, J.T.C.

In this state tax case, plaintiff, Edgeboro Disposal, Inc., challenges a determination by the Director of the Division of Taxation that adjusted and increased plaintiff’s reported tax and escrow account liabilities pursuant to a series of taxing *466statutes in the Solid Waste Management Act relative to disposal of solid waste. See N.J.S.A. 13:lE-95a., -104a., -109a., -138a., -138b.(l).

Plaintiff, a New Jersey corporation, was the operator of a sanitary landfill, otherwise referred to as a solid waste facility, commonly known as the Edgeboro Landfill in East Brunswick Township until…