Amplicon, Inc. v. Director, New Jersey Division of Taxation

New Jersey Superior Court App Division

Amplicon, Inc. v. Director, New Jersey Division of Taxation

19 N.J. Tax 45

CourtNew Jersey Superior Court Appellate Division

DecidedMarch 10, 2000

StatusPublished

Cited by1 cases

This text of 19 N.J. Tax 45 (Amplicon, Inc. v. Director, New Jersey Division of Taxation) is published on Counsel Stack Legal Research, covering New Jersey Superior Court Appellate Division primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Amplicon, Inc. v. Director, New Jersey Division of Taxation, 19 N.J. Tax 45 (N.J. Ct. App. 2000).

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Opinion

PER CURIAM.

In this appeal from a Tax Court order dismissing its complaint for lack of subject matter jurisdiction, R. 4:6—2(a), appellant Amplicon, Inc., contends that the Court misinterpreted and improperly applied statutory provisions respecting refund of sales and use tax payments. It contends, too, that equitable principles should have been applied to toll statutory limitation periods enabling it to request relief from asserted sales tax overpayments made following an audit conducted under the authority of respondent, the Director, New Jersey Division of Taxation.

[46]*46Upon review of the record and consideration of the briefs and oral arguments, we are satisfied that the order under review should be affirmed, substantially for the reasons stated by Judge Small in his comprehensive .written opinion dated September 18, 1998, as supplemented, following our limited remand, by his letter opinion of March 11,1999.

Affirmed.

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PER CURIAM.

In this appeal from a Tax Court order dismissing its complaint for lack of subject matter jurisdiction, R. 4:6—2(a), appellant Amplicon, Inc., contends that the Court misinterpreted and improperly applied statutory provisions respecting refund of sales and use tax payments. It contends, too, that equitable principles should have been applied to toll statutory limitation periods enabling it to request relief from asserted sales tax overpayments made following an audit conducted under the authority of respondent, the Director, New Jersey Division of Taxation.

[46]*46Upon review of the record and consideration of the briefs and oral arguments, we are satisfied that the order under review should be affirmed, substantially for the reasons stated by Judge Small in his comprehensive .written opinion dated September 18, 1998, as supplemented, following our limited remand, by his letter opinion of March 11,1999.

Affirmed.

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19 N.J. Tax 45, Counsel Stack Legal Research, https://law.counselstack.com/opinion/amplicon-inc-v-director-new-jersey-division-of-taxation-njsuperctappdiv-2000.

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