STATE OF NEW JERSEY, EX REL. LEONARD M. CAMPAGNA VS. POST INTEGRATIONS, INC., EBOCOM, INC., AND MARY GERDTS A-1463-15T1In this qui tam action, the court was asked to determine whether a claim against a corporation arising from its alleged failure to pay certain statutory obligations owed to the State relates to taxes that are expressly excluded from the purview of the New Jersey False Claims Act (NJFCA), N.J.S.A. 2A:32C-1 to - 18. The statutory obligations included the alternative minimum tax required by the Corporation Business Tax Act, N.J.S.A. 54:10A-1 to -40, and assessments and fees imposed upon foreign corporations by the New Jersey Business Corporation Act, N.J.S.A. 14A:13-1 to -23. The court held that such obligations are taxes as contemplated by the NJFCA and, therefore, the Law Division properly dismissed plaintiff's complaint, which alleged that defendants violated the NJFCA by making false statements in order to avoid paying New Jersey "assessments, fees, license costs and other charges."