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GREAT ADVENTURE, INC. v. TAXATION DIV. DIR.

9 N.J. Tax 480 (1988)

GREAT ADVENTURE, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

Decided January 7, 1988.

Attorney(s) appearing for the Case

Susan A. Feeney for plaintiff (Herold & Haines, attorneys).

Carolyn L. Lurry for defendant (W. Cary Edwards, Attorney General of New Jersey, attorney).

ANDREW, J.T.C.

This is a state tax case involving claims for refund of sales tax erroneously collected and paid pursuant to the Sales and Use Tax Act, N.J.S.A. 54:32B-1 et seq. Plaintiff, Great Adventure, Inc. filed refund applications with the Division of Taxation on December 29, 1984 claiming that it was entitled to a refund in the amount of $103,428.08 for 1981, $102,974.54 for 1982, $177,277.80 for 1983, and $155,866.96 for 1984 or a total of $538...

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