A-16/17-13 United Parcel Service Gen. Servs. Co. v. Director, Div. of Taxation (072421)
Are these business entities entitled to waiver of late payment penalties on the taxes assessed against them under the New Jersey's 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?
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- Certification granted : Sept. 26, 2013
- Posted: Sept. 26, 2013
- Argued: Sept. 23, 2014
- Decided: Dec. 4, 2014