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TOYOTA MOTOR v. DIV. OF TAX.

Docket No. 002021-2010.

28 N.J. Tax 96 (2014)

TOYOTA MOTOR CREDIT CORPORATION, Plaintiff, v. DIRECTOR, DIVISION OF TAXATION, Defendant.

Tax Court of New Jersey.

Decided: August 1, 2014.

Attorney(s) appearing for the Case

Kyle O. Sollie for plaintiff (Reed Smith, LLP, attorneys; Jennafer N. Mesigian, on the briefs).

Jill C. McNally for defendant (John J. Hoffman, Acting Attorney General of New Jersey, attorney).

DeALMEIDA, P.J.T.C.

This is the court's opinion with respect to the parties' cross-motions for summary judgment. Plaintiff, a vehicle leasing company, raises several issues relating to the Director, Division of Taxation's determination of plaintiff's Corporation Business Tax ("CBT") obligations for its fiscal years 2003 through 2006. For the reasons explained more fully below, the court concludes that: (1) New Jersey's decoupling from the federal bonus depreciation...

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