Tamko Asphalt Products, Inc. of Maryland v. Glaser

The final judgment of dismissal entered in the tax court on July 5, 1983 is affirmed essentially for the reasons expressed by Lawrence L. Lasser, J.T.C., in his opinion dated July 5, 1983 and published at 5 N.J.Tax 446 (1983).

We reject the argument that the tax is unconstitutional because it would subject appellant to double taxation if Maryland were to adopt a statute containing the language of N.J.S.A. 54:10A-6. That section of the New Jersey Corporation Business Tax Act provides an allocation formula “[i]n the case of a taxpayer which maintains a regular place of business outside this…