New Jersey Law Journal
...Court, contesting the Division of Taxation's assessment of corporate business tax (CBT), pursuant to New Jersey's Corporation Business Tax Act, N.J.S...
...Partners share of Tax" of $2,199,706. BIS filed Form CBT-100-R for the same fiscal year, electing to be taxed as...
...those assets in New Jersey, but not having filed Corporate Business Tax (CBT) returns. Such companies that come forward voluntarily between Sept. 15...
...Plaintiffs argue that A-Tech's 100 percent allocation was for CBT purposes only, and that the legally imposed allocation does not trump the...
Court opinions not approved for publication
Opinions approved for publication
Daily decision alert
Daily decision alert
...Jersey. When enacted in 1945, the Corporation Business Tax Act (CBT), 54:10A-1 to -41, exempted insurance companies. They were instead subject...
...1 to -41. On appeal, Telebright argues that applying the CBT Act to its limited activities in New Jersey violates the due process...
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