Legal Opinion
Hapag-Lloyd v. Director, Division of Taxation
New Jersey Superior Court Appellate Division
Decided March 20, 1986PublishedCited by 2 opinions
1Per curiam
Plaintiff Hapag-Lloyd, A.G. appeals from a sales and use tax deficiency assessment by the Director, Division of Taxation (Director) in the amount of $461,528.64 plus interest from January 1, 1969 through December 31, 1980. At issue is whether the charges for repair and maintenance of cargo containers are exempt under N.J.S.A. 54:32B-8.12 of the Sales and Use Tax Act, N.J.S.A. 54:32B-1 et seq., and whether the assessment for the period prior to September 30, 1979 is barred by the three-year statute of limitations under N.J.S.A. 54:32B-27(b).
The judgment of the Tax Court is affirmed essentially…
2Cases cited7 opinions
- Badaracco v. CommissionerSupreme Court of the United States · 1984
- AIRWORK SER. DIV., ETC. v. Director, Div. of TaxationSupreme Court of New Jersey · 1984
- MacMillan v. Taxation Div. DirectorNew Jersey Superior Court Appellate Division · 1981
- MacMillan v. Director, Division of TaxationSupreme Court of New Jersey · 1982
- Bristol-Myers Co. v. Taxation Division DirectorNew Jersey Tax Court · 1981
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3Cited by2 opinions
- Maher Terminals, Inc. v. Director, Div. of TaxationNew Jersey Superior Court Appellate Division · 1986
- DiStefano v. Director, Division of TaxationNew Jersey Tax Court · 2008