Legal Opinion
Township of Holmdel v. Director, Division of Taxation
New Jersey Superior Court Appellate Division
Decided October 21, 1991PublishedCited by 9 opinions
1Opinion of the Court
The opinion of the court was delivered by
BAIME, J.A.D.
This case presents questions concerning a municipality’s entitlement to distributions of State revenue under the Premiums Tax Act (N.J.S.A. 54:18A-1 through -10). Prior to 1981, a domestic non-life insurance company was required to pay franchise taxes directly to the municipality and county in which its principal office was located. N.J.S.A. 54-.18A-8. The insurance company was permitted to deduct the amount of its franchise tax from its premiums tax liability to the State. N.J.S.A. 54:18A-2 and -3. When the franchise tax was abolished in…
2Cases cited12 opinions
- Winberry v. SalisburySupreme Court of New Jersey · 1950
- F.M.C. Stores Co. v. Borough of Morris PlainsSupreme Court of New Jersey · 1985
- Two Guys From Harrison, Inc. v. FurmanSupreme Court of New Jersey · 1960
- General Trading Co. v. Taxation Div. DirectorSupreme Court of New Jersey · 1980
- Township of Mahwah v. Bergen County Board of TaxationSupreme Court of New Jersey · 1985
7 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Holmdel Tp. v. DIR., DIV. OF TAX.Supreme Court of New Jersey · 1992
- Gifford v. Director, Division of TaxationNew Jersey Tax Court · 1995
- Harris Corp. v. Director, Division of TaxationNew Jersey Tax Court · 1995
- Heico Corp. v. Director, Division of TaxationNew Jersey Tax Court · 2002
- Liapakis v. StateNew Jersey Superior Court Appellate Division · 2003
4 more not listed; retrieve them via the Exa API.