BONANNO v. TAXATION DIV. DIRECTOR


12 N.J. Tax 552 (1992)

JAMES V. BONANNO, JR. AND JOSEPHINE BONANNO, PLAINTIFFS, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

September 22, 1992.


Attorney(s) appearing for the Case

Kenneth R. Cohen for plaintiffs (Klein Chapman, attorneys).

Rene Y. Blocker for defendant (Robert J. Del Tufo, Attorney General of New Jersey, attorney).


LASSER, P.J.T.C.

Taxpayers contest the denial by the Director of the Division of Taxation (Director) of their claim for a refund based on a gross income tax credit for tax paid to another state. Director denied taxpayers' claim as barred by the three-year statute of limitations for refund claims provided by N.J.S.A. 54A:9-8. Taxpayers contend that their refund claim was timely filed because N.J.S.A. 54A:4-1(c) excepts claim for credit resulting from...

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