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

April 2014


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.

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