No Refunds For Parking Tax Overpayments, NJ Court Says

Law360, New York (January 9, 2014, 3:33 PM EST) -- The New Jersey Tax Court on Monday denied Propark America New York LLC's attempt to collect municipal parking taxes it overpaid to the city of Hoboken, saying a statute that covers the tax doesn't allow refunds for overpayments.

Public parking garage operators in Hoboken must pay a monthly tax on parking fees they receive, but the tax doesn't apply to fees received from residential parking spaces. Propark initially was unaware of the residential exception and overpaid its tax, but the state tax court said that if...
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