NOT FOR PUBLICATION
PER CURIAM.
Plaintiff Tapas de Espana, Inc., a corporation which formerly operated a restaurant located in West New York, appeals an August 12, 2010 grant of summary judgment to defendant, Director, New Jersey Division of Taxation (Director), affirming the Director's final determination of unpaid sales and use tax (SUT) and corporation business tax (CBT). For the reasons that follow, we affirm.
The Director audited plaintiff with...
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