KAHN, J.T.C.
This is the court's opinion with respect to the parties' cross-motions for summary judgment involving an assessment made by the Director of the Division of Taxation (Division) pursuant to N.J.S.A. 54:32B-6 for $134.30 plus interest due in the use tax portion of the Sales and Use Tax assessment for the first quarter of 1994.
The Division issued a final determination to the taxpayer on December 9, 1998 for the first quarter of 1994 in the...
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