Legal Opinion
Harris Corp. v. Director, Division of Taxation
New Jersey Tax Court
Decided August 3, 1995PublishedCited by 5 opinions
1Opinion of the Court
HAMILL, J.T.C.
This is a motion by defendant, Director, Division of Taxation, to dismiss a state tax complaint for untimely filing.
On the return date of the motion, I ruled from the bench that, for the tax years at issue, the time for filing a state tax complaint commences to run on the date the Division of Taxation mails its notice to the taxpayer, not on the date shown on the Division’s letter. I then gave the Director a period of time in which to advise whether he wished to pursue a proof of mailing hearing. The Director subsequently advised that he would not submit proof of mailing.…
2Cases cited6 opinions
- Borgia v. Board of ReviewNew Jersey Superior Court Appellate Division · 1952
- Amodio v. Civil Service CommissionNew Jersey Superior Court Appellate Division · 1963
- Holmdel Tp. v. DIR., DIV. OF TAX.Supreme Court of New Jersey · 1992
- Peoples Express Co. v. Director, Division of TaxationNew Jersey Tax Court · 1989
- City of Passaic v. DIV. OF TAX APPEALS, DEPT. OF TREASURYNew Jersey Superior Court Appellate Division · 1959
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Gastime, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2002
- Lenox Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2001
- Heico Corp. v. Director, Division of TaxationNew Jersey Tax Court · 2002
- Suecharon v. Director, Division of TaxationNew Jersey Tax Court · 2002
- Harry's Lobster House Corp. v. Director, Division of TaxationNew Jersey Tax Court · 2006