AMPLICON, INC. v. DIRECTOR, DIV. OF TAX.


18 N.J. Tax 129 (1998)

AMPLICON, INCORPORATED, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey

September 18, 1998


Attorney(s) appearing for the Case

Harold Leib, Harold Leib & Associates, P.A., for plaintiff.

Carol Johnston, Peter Verniero, Attorney General of New Jersey, for defendant.


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,

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases