Harry's Lobster House Corp. v. Director, Division of Taxation

MENYUK, J.T.C.

Plaintiff contests a final determination by the Director, Division of Taxation (“Director”), denying an administrative review of a notice of assessment related to final audit determination because the plaintiffs protest had been untimely filed. Defendant Director now moves for summary judgment, contending that the complaint must be dismissed because there is no dispute that the protest was filed beyond the period permitted by statute and that this court lacks jurisdiction to hear the matter.

Plaintiff resists the motion to dismiss the complaint on the ground that, subsequent to…