The New Jersey appeals court ruled that BIS LP, Inc. (BIS) was entitled to receive a New Jersey Corporation Business Tax (CBT) refund in the ongoing BIS litigation saga. In 2011, BIS, an out-of-state limited corporate partner, prevailed before the appeals court, securing a decision that found BIS lacked sufficient nexus with New Jersey and, consequently, was not subject to CBT. The case was remanded to the New Jersey Tax Court to determine whether BIS was entitled to receive the CBT refund. The State contended that BIS was not entitled to the refund because a related entity (who was time-barred from seeking a refund claim) remitted the CBT on behalf of BIS, and BIS did not consent to New Jersey taxing authority or have nexus with the State. The appeals court again held in favor of BIS, determining BIS was entitled to the refund. The court reasoned that BIS had filed a CBT return, so the State’s argument that BIS did not consent to New Jersey’s taxing authority was unpersuasive. BIS LP, Inc. v. Director, Division of Taxation, Dkt. No. A-1647-12T3 (N.J. Super. Ct. App. Div. April 11, 2014).