For the user's convenience in determining what is new in the New Jersey tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key recent developments in the law. While this handbook focuses on the law applicable to the filing of income tax returns in 2003 for the 2002 tax year, legislative changes effective after 2002 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning. References to the New Jersey and related federal provisions are provided throughout. Detailed Table of Contents, Topical Index and law and regulations finding lists make pinpointing critical information quick and easy. Cross references to specific paragraphs in the comprehensive CCH New Jersey Tax Reports service are also provided throughout the text to assist users in further, more comprehensive tax research and tax planning.
Book Description
CCH's Guidebook to NEW JERSEY Taxes is an indispensable resource for anyone working with state taxation in New Jersey. It is designed as a quick reference, describing the general provisions of the respective tax laws, regulations and administrative rulings useful to tax practitioners, businesspersons and others who file New Jersey returns or who are required to deal with New Jersey taxes. This popular Guidebook is now in its 34th year of providing practitioners with concise and authoritative information on New Jersey taxes. It presents thorough coverage of the taxes of major interest, including: corporation business (franchise) tax, corporation income tax, personal income tax, sales and use tax, and inheritance tax. Other New Jersey taxes are discussed, as well, with particular emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment. The Guidebook includes additional practical tips, pointers and examples to practitioners from Susan A. Feeney, J.D. and Michael A. Guariglia, J.D., partners in the firm of McCarter & English, LLP, Newark, NJ. This valuable new commentary helps practitioners further apply the complex principles of New Jersey tax law to specific practice situations.
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About the Author
Susan A. Feeney, J.D., concentrates her practice in the area of state and local taxation. She has considerable experience in litigating tax appeal cases involving office complexes, hotels, data centers, golf course properties and manufacturing facilities. Ms. Feeney represents business clients on state taxes, including tax planning issues, nexus issues and substantive tax issues. She has extensive experience in New Jersey sales and use tax law and frequently provides planning strategies for clients in the sales and use tax area. She has handled administrative matters before the Division of Taxation and she has litigated precedent-setting cases in the New Jersey Tax Court. Ms. Feeney lectures on sales and use tax and property tax and she also speaks to county tax board administrators and assessors on property tax matters. She is an adjunct professor of state tax at Fairleigh Dickinson University. Ms. Feeney is the author of numerous publications. She earned her B.S. Degree from Seton Hall University and her J.D. from Fordham University School of Law.
Michael A. Guariglia, J.D., concentrates his practice in federal, state and local tax law. He frequently represents clients in tax controversies before federal and state administrative bodies and in the federal courts and the Tax Court of New Jersey. His practice also includes various tax, business and estate planning services to medium and small businesses and their owners. He serves as an adjunct professor at Rutgers University Graduate School of Management and Rutgers Law School. Mr. Guariglia earned his B.A. and J.D. degrees from Rutgers University and LL.M. in Taxation from New York University.
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