CHIRON CORP. v. DIRECTOR, DIV. OF TAXATION


21 N.J. Tax 528 (2004)

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

Tax Court of New Jersey.

November 19, 2004.


Attorney(s) appearing for the Case

Kenneth J. Norcross for plaintiff (Drinker, Biddle & Reath, attorneys).

Marlene G. Brown, for defendant (Peter C. Harvey, Attorney General of New Jersey, attorney).


KUSKIN, J.T.C.

Plaintiff Chiron Corporation, a Delaware corporation with its corporate headquarters in California, has appealed assessments of corporation business tax ("CBT") for tax years 1992, 1993, and 1994 imposed by the defendant Director of the New Jersey, Division of Taxation ("Director") under the New Jersey Corporation Business Tax Act, N.J.S.A. 54:10A-1 to -41. Specifically, the appeal challenges the Director's computation of plaintiff's sales fraction...

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