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CONTINENTAL TRAILWAYS, INC. v. MOTOR VEH. DIV. DIRECTOR

6 N.J. Tax 42 (1983)

CONTINENTAL TRAILWAYS, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF MOTOR VEHICLES, DEFENDANT.

Tax Court of New Jersey.

September 28, 1983.

Attorney(s) appearing for the Case

Joseph T. Wilkins, for plaintiff.

Martin L. Wheelwright for defendant (Irwin L. Kimmelman, Attorney General of New Jersey, attorney).

RIMM, J.T.C.

This state tax matter involves the constitutionality of the excise tax imposed on the operation of autobuses over the highways of this State. The tax is payable to the Director, Division of Motor Vehicles in accordance with N.J.S.A. 48:4-20. There is also before the court the issue of the right to a refund if the tax is unconstitutional.

N.J.S.A. 48:4-20 in its present form as amended by L. 1972, c. 211, § 2, effective...

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