Legal Opinion
Keezer v. State
New Jersey Tax Court
Decided July 21, 1987PublishedCited by 3 opinions
1Opinion of the Court
RIMM, J.T.C.
This is a sales tax matter in which plaintiff seeks the refund of sales tax paid to the State of New Jersey in connection with the purchase of an automobile subsequently impounded by the New Jersey State Police as a stolen car. Plaintiffs application to the Director, Division of Taxation, for a refund was denied on the ground that the application was not filed within the two-year period of N.J.S.A. 54:32B-20(a). Plaintiff demands judgment in the present matter against defendant for the refund of $516 paid as sales tax, and the matter is before the court on stipulated facts.
On…
2Cases cited33 opinions
- Lopez v. SwyerSupreme Court of New Jersey · 1973
- Fernandi v. StrullySupreme Court of New Jersey · 1961
- F.M.C. Stores Co. v. Borough of Morris PlainsSupreme Court of New Jersey · 1985
- Farrell v. Votator Division of Chemetron Corp.Supreme Court of New Jersey · 1973
- Lavin v. Hackensack Bd. of Ed.Supreme Court of New Jersey · 1982
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3Cited by3 opinions
- Lenox Inc. v. Director, Division of TaxationNew Jersey Tax Court · 2001
- Amplicon, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1998
- Texas Eastern Transmission Corp. v. Department of TreasuryNew Jersey Tax Court · 1991