SMALL, P.J.T.C.
Plaintiff, Delmarva Power and Light Company ("Delmarva"), argues that, because of the way in which provisions of the New Jersey Corporation Business Tax Act (the "CBT Act"), N.J.S.A. 54:10A-1 to -40, and the New Jersey Franchise and Gross Receipts Tax Act (the "F & GRT Act"), N.J.S.A. 54:30A-16 to -67 (repealed by L. 1997, c. 162, § 77, effective Jan. 1, 1998), were worded for the years 1994 to 1997, it (Delmarva...
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