New Jersey Tax Court September 18, 1998 (Amplicon, Inc. v. Director, Division of Taxation)

SMALL, J.T.C.

The defendant, Director, Division of Taxation (the “Director”), moves to dismiss the complaint of the plaintiff, Amplicon, Inc. (the “Taxpayer” or “Amplicon”), seeking a refund of taxes paid under the Sales and Use Tax Act, N.J.S.A. 54:32B-1 through -27, on the grounds that the claim for refund was filed more than ninety days after the tax was assessed. N.J.S.A. 54:32B-19.