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HOLMDEL TP. v. DIR., DIV. OF TAXATION

12 N.J. Tax 112 (1991)

TOWNSHIP OF HOLMDEL, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, PLAINTIFF-RESPONDENT, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided October 21, 1991.

Attorney(s) appearing for the Case

Mary R. Hamill, Deputy Attorney General, argued the cause for appellant (Robert J. Del Tufo, Attorney General, attorney; Mary C. Jacobson, Deputy Attorney General, of counsel; Mary R. Hamill on the brief).

Frederick W. Rose argued the cause for respondent (Young, Rose, Imbriaco & Burke, attorneys; Frederick W. Rose and Gianfranco A. Pietrafesa on the brief).

Before ANTELL, LONG and BAIME, JJ.

The opinion of the court was delivered by BAIME, J.A.D.

This case presents questions concerning a municipality's entitlement to distributions of State revenue under the Premiums Tax Act (N.J.S.A. 54:18A-1 through -10). Prior to 1981, a domestic non-life insurance company was required to pay franchise taxes directly to the municipality and county in which its principal office was located. N.J.S.A. 54:18A-8. The insurance company was permitted to deduct...

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