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M.J. OCEAN, INC. v. DIRECTOR

23 N.J. Tax 646 (2008)

M.J. OCEAN, INC., Plaintiff, v. DIRECTOR, DIVISION OF TAXATION, Defendant.

Tax Court of New Jersey.

February 15, 2008.

Attorney(s) appearing for the Case

Neil Grossman for plaintiff (Bronstein, Gewirtz & Grossman, attorneys).

Daniel C. Munce for defendant (Anne Milgram, Attorney General of New Jersey, attorney).

KUSKIN, J.T.C.

Defendant, Director of the New Jersey Division of Taxation (Director), has moved to dismiss plaintiff's complaint in this matter on the grounds that plaintiff's claim for refund of sales tax was filed over two years after the four-year refund claim period established by N.J.S.A. 54:32B-20(a), a provision of the Sales and Use Tax Act, N.J.S.A. 54:32B-1 to -29. In opposition to the motion, plaintiff contends that the four-year time limit...

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