KASOT, INC. v. DIRECTOR, DIV. OF TAXATION

No. 000090-2007

24 N.J. Tax 588 (2009)

KASOT, INC., T/A ATLANTIC HIGHLANDS NURSING HOME, Plaintiff, v. DIRECTOR, DIVISION OF TAXATION, Defendant.

Tax Court of New Jersey.

April 23, 2009.


Attorney(s) appearing for the Case

Sean D. Gertner, for plaintiff (Gertner Riordan, LLC, attorneys).

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


MENYUK, J.T.C.

This matter comes before the court on cross-motions for summary judgment. The complaint contests assessments of tax made pursuant to the Cigarette Tax Act, N.J.S.A. 54:40A-1 to -45 (the "Act"), and cigarette "floor tax." See L. 2004, c. 67, § 2a; L. 2003, c. 115, § 2a; L. 2002, c. 33, § 2a. For the following reasons, the motion of the defendant Director, Division of Taxation ("Director...

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