New Jersey Tax Court June 19, 2009 (Trump Plaza Associates v. Director, Division of Taxation)

SMALL, P.J.T.C.

These cases raise issues about the statute of limitations for refunds under the Sales and Use Tax Act. The applicable statute of limitations found in N.J.S.A. 54:32B-20(a) is four years. The Director of the Division of Taxation concedes that if the refund claims were timely filed they should be paid.