SMALL, J.T.C.
The defendant, Director, Division of Taxation (the "Director"), moves to dismiss the complaint of the plaintiff, Amplicon, Inc. (the "Taxpayer" or "Amplicon"), seeking a refund of taxes paid under the Sales and Use Tax Act, N.J.S.A. 54:32B-1 through -27, on the grounds that the claim for refund was filed more than ninety days after the tax was assessed. N.J.S.A. 54:32B-19. See Vicoa, Inc. v. Director, Div. of Taxation,
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