Legal Opinion
American Fire & Casualty Co. v. New Jersey Division of Taxation
Supreme Court of New Jersey
Decided October 19, 2006PublishedCited by 41 opinions
1Opinion of the CourtJustice Zazzali
In this matter, the Court must determine the proper relationship between the State’s retaliatory tax statute, N.J.S.A. 17:32-15, 17B.-23-5, and its premium tax cap statute, N.J.S.A. 54:18A-6. Plaintiffs, three foreign insurance companies conducting business in New Jersey, challenge the Director of the Division of Taxation’s (Director) interpretation of those statutes and allege that the Director’s interpretation is unsupported by the text and purposes of the statutes. They also claim that the Director’s interpretation violates their right to equal protection under the laws and constitutes a…
2Cases cited13 opinions
- DiProspero v. PennSupreme Court of New Jersey · 2005
- Western & Southern Life Ins. Co. v. State Bd. of Equalization of Cal.Supreme Court of the United States · 1981
- Mayflower Securities Co. v. Bureau of SecuritiesSupreme Court of New Jersey · 1973
- Saint Peter's University Hospital v. LacySupreme Court of New Jersey · 2005
- State v. FederankoSupreme Court of New Jersey · 1958
8 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- Oberhand v. Director, Division of TaxationSupreme Court of New Jersey · 2008
- Horizon Blue Cross Blue Shield v. StateNew Jersey Superior Court Appellate Division · 2012
- Harrison Redevelopment Agency v. DeRoseNew Jersey Superior Court Appellate Division · 2008
- DEPT. OF ENVIRONMENTAL PROTECTION v. KafilNew Jersey Superior Court Appellate Division · 2007
- United Parcel Service General Services Co. v. Director, Division of TaxationNew Jersey Superior Court Appellate Division · 2013
36 more not listed; retrieve them via the Exa API.