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GEN. MOTORS v. DIR., DIV. OF TAX.

No. A-3505-09T3.

26 N.J. Tax 93 (2011)

GENERAL MOTORS ACCEPTANCE CORPORATION, A DELAWARE CORPORATION, Plaintiff-Appellant, v. DIRECTOR, DIVISION OF TAXATION, Defendant-Respondent.

Superior Court of New Jersey, Appellate Division.

Decided April 1, 2011.

Attorney(s) appearing for the Case

Paul H. Frankel (Morrison & Foerster, LLP) argued the cause for appellant (Mr. Frankel and Mitchell A. Newmark (Morrison & Foerster, LLP), attorneys; Mr. Frankel, of counsel and on the brief; Mr. Newmark, on the brief).

Julian F. Gorelli, Senior Deputy Attorney General, argued the cause for respondent (Paula T. Dow, Attorney General, attorney; Mr. Gorelli, on the brief).

Before Judges FISHER and FASCIALE.

PER CURIAM.

Plaintiff, General Motors Acceptance Corporation (GMAC), a subsidiary of General Motors (GM), appeals from the Tax Court's dismissal of GMAC's complaint seeking a refund of a Corporate Business Tax (CBT) GMAC paid. GMAC filed its claim untimely and the doctrine of equitable recoupment does not apply. We affirm.

When GMAC filed its CBT return for the year 2000 it included 50% of dividends generated from its foreign subsidiary as taxable income....

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