Praxair Technology, Inc. v. Director, Division of
Taxation (A-91/92-08) 12-15-09
Praxair’s business arrangement with its corporate
parent gave rise to liability under the Corporation
Business Tax Act, N.J.S.A. 54:10A-2, for the years
1994-1996, before an example was added to the relevant
regulation, N.J.A.C. 18:7-1.9.
