VICOA, INC. v. DIRECTOR, DIVISION OF TAXATION


166 N.J. Super. 496 (1979)

400 A.2d 105

VICOA, INC., PETITIONER-APPELLANT, v. DIRECTOR, DIVISION OF TAXATION, RESPONDENT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided March 16, 1979.


Attorney(s) appearing for the Case

Messrs. Starr, Weinberg and Fradkin, attorneys for appellant (Mr. Edwin N. Gross on the brief).

Mr. John J. Degnan, Attorney General, attorney for respondent (Ms. Erminie L. Conley, Assistant Attorney General, of counsel; Mr. Harry Haushalter, Deputy Attorney General, on the brief).

Before Judges LYNCH, CRANE and HORN.


PER CURIAM.

The question raised in this appeal is which statute (or statutes, as claimed by appellant in this case) limits the time for appealing final tax assessments to the Division of Tax Appeals under the Corporation Business Tax Act (1945), N.J.S.A. 54:10A-1 et seq.

The operative facts are not in dispute. The answer to the question posed above is found in the interpretation of the applicable statutes governing appeals of tax assessments...

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