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Argument ID9441
TitleUnited Parcel Service Gen. Servs. Co. v. Director, Div. of Taxation
Date2014-09-23 10:01:53
DescriptionAre these business entities entitled to waiver of late payment penalties on the taxes assessed against them under the New Jerseys Corporation Business Tax Act N.J.S.A. 54:10A-1 to -41 following an audit on certain intercompany transactions and do tax amnesty penalties apply in these circumstances and if so would their application be manifestly unjust or violate the taxpayers due process rights?
Appealhttp://njlaw.rutgers.edu/collections/courts/appellate/a0940-10.opn.html
Opinion
Doc IDA-16-17-12
MetadataDublin Core
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Counsel Type
Marlene G. BrownAppellant
Mitchell A. NewmarkRespondent