New Jersey – Appellate court allows income tax refund of tax payments made by related entity

April 2014

Overview

On April 11, 2014, a New Jersey Superior Court, Appellate Division (Appellate Court) found that because an out-of-state company filed a corporate business tax return, it provided sufficient consent to taxation in order to apply for refunds on tax amounts paid on its behalf by an affiliate. The court rejected the state’s argument that only the party actually remitting tax to the state could request and receive a tax refund.

Return to Tax research and insights

Contact us

Peter Michalowski
National SALT Practice Leader
Tel: +1 (646) 471 5259
Email

Follow us