Tax Law

Praxair Technology, Inc. v. Director, Div. of Taxation, 404 N.J. Super. 287 (App.Div. 2008)

The New Jersey Tax Court erred by finding a foreign corporation liable under the Corporation Business Tax, N.J.S.A. §§ 54:10A-1 through -41, for the 1994-1996 tax years as the Tax Court failed to consider the amendments in 1996 to N.J.A.C. 18:7-1.9(b), with regard to the definition of doing business in New Jersey.
 
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