HARRIS CORP. v. DIRECTOR, DIV. OF TAX.


15 N.J. Tax 119 (1995)

HARRIS CORPORATION, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

August 3, 1995.


Attorney(s) appearing for the Case

Charles M. Costenbader for plaintiff (Stryker, Tams & Dill, attorneys).

Marlene G. Brown for defendant (Deborah T. Poritz, Attorney General of New Jersey, attorney).


HAMILL, J.T.C.

This is a motion by defendant, Director, Division of Taxation, to dismiss a state tax complaint for untimely filing.

On the return date of the motion, I ruled from the bench that, for the tax years at issue, the time for filing a state tax complaint commences to run on the date the Division of Taxation mails its notice to the taxpayer, not on the date shown on the Division's letter. I then...

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