23-07 The two Taxpayers agreed to consolidate their protests because both protests concerned the same issue. The Taxpayers were issued full refund denials by the Department to their requests for refunds of gross receipts tax for periods in 2014 to 2016, and each filed...
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Roswell Hospital Corporation
23-06 On February 3, 2017, the Department sent a letter to the Taxpayer denying its request for a refund of gross receipts tax for periods in 2014. On February 21, 2017, the Taxpayer filed a formal protest of the refund denial. The Taxpayer is a hospital that claimed...
Roswell Clinic Corporation
23-05 On April 24, 2017, the Taxpayer filed a formal protest of the Department’s failure to grant or deny its request for a refund of gross receipts tax for periods in 2012 to 2015. On May 12, 2017, the Department acknowledged the Taxpayer’s protest. The...
Lea Regional Hospital
23-04 On February 3, 2017, and then again on February 14, 2017, the Department sent letters to the Taxpayer denying its request for a refund of gross receipts tax for periods in 2014 and 2015. On February 21, 2017, and later on March 1, 2017, the Taxpayer filed formal...
Mimbres Memorial Hospital Nursing Home
23-03 On February 3, 2017, and then again on February 14, 2017, the Department sent letters to the Taxpayer denying their request for a refund of gross receipts tax for periods in 2014 and 2015. On February 21, 2017, and later on March 1, 2017, the Taxpayer filed...
Carlsbad Medical Center LLC
23-02 On February 3, 2017, and then again on July 27, 2017, the Department sent letters to the Taxpayer denying its request for a refund of gross receipts tax for periods in 2014 and 2015. On February 21, 2017, and later on October 4, 2017, the Taxpayer filed formal...
Alta Vista Regional Hospital
23-01 On February 3, 2017, and then again on February 14, 2017, the Department sent letters to the Taxpayer denying its request for a refund of gross receipts tax for periods in 2014 and 2015. On February 21, 2017, the Taxpayer filed a formal protest of the denials....
Core-Mark Midcontinent Inc
22-23 On October 18, 2021, the Department assessed the Taxpayer for cigarette tax, penalty, and interest for the August 2021 filing period. On November 17, 2021, the Taxpayer filed a formal protest of the assessment. In the August filing period the Taxpayer made a...
Joseph E Casanova
22-24 On March 17, 2021, the Department assessed the Taxpayer for personal income tax for the 2018 tax year. On April 23, 2021, the Taxpayer filed a formal protest of the assessment. The Taxpayer argued that he was no longer a resident in 2018, having decided to move...
Dennis Champlin
22-22 On June 30, 2021, the Department assessed the Taxpayer for gross receipts tax for periods in 2018. On July 6, 2021, the Taxpayer submitted a formal protest of the assessment. The Taxpayer is a painter who occasionally consigned artworks to be sold by an art...