KUSKIN, J.T.C.
Plaintiff Chiron Corporation, a Delaware corporation with its corporate headquarters in California, has appealed assessments of corporation business tax ("CBT") for tax years 1992, 1993, and 1994 imposed by the defendant Director of the New Jersey, Division of Taxation ("Director") under the New Jersey Corporation Business Tax Act, N.J.S.A. 54:10A-1 to -41. Specifically, the appeal challenges the Director's computation of plaintiff's sales fraction...
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