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BRISTOL-MYERS CO. v. TAXATION DIV. DIRECTOR

3 N.J. Tax 451 (1981)

BRISTOL-MYERS COMPANY, PLAINTIFF, v. TAXATION DIVISION DIRECTOR, DEFENDANT.

Tax Court of New Jersey.

November 2, 1981.

Attorney(s) appearing for the Case

David W. Mills for plaintiff (Lowenstein, Sandler, Brochin, Kohl, Fisher & Boylan, attorneys).

Maureen Adams, Deputy Attorney General for defendant (James R. Zazzali, Attorney General of New Jersey, attorney).

CONLEY, J.T.C.

The initial issue in this matter involves the time period within which a taxpayer may seek a refund from the Director of the Division of Taxation of taxes paid pursuant to the Corporation Business Tax Act (1945), N.J.S.A. 54:10A-1 et seq. The pertinent procedural facts are not in dispute. Plaintiff, a Delaware corporation, has regularly filed corporation business tax returns with the State and...

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