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SR. CITIZENS v. DIR., DIV. OF TAX.

DOCKET NO. 008789-2019 005999-2020.

32 N.J. Tax 381 (2021)

SENIOR CITIZENS UNITED COMMUNITY SERVICES, INC., PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

Decided: July 1, 2021.

Attorney(s) appearing for the Case

Dale W. Keith for plaintiff (Keith & Keith, LLC, attorneys).

Jamie M. Zug for defendant (Gurbir S. Grewal, Attorney General of New Jersey, attorney).

Plaintiff, Senior Citizens United Community Services, Inc. (SCUCS) is a New Jersey non-profit corporation providing special and rural transportation services through contracts with New Jersey Transit and county governments. SCUCS seeks a refund of the Motor Fuel Tax and the Petroleum Products Gross Receipt Tax paid on fuel purchased...

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