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Tax Decisions & Orders

Distribution Management Corporation Inc

02/04/2020 20-03 On September 25, 2018, the Department assessed the Taxpayer $36,110.92 in tax, penalty and interest as the result of an International Fuel Tax Agreement (IFTA) carrier audit for filing periods in 2015. On October 11, 2018, the Taxpayer protested the...

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Process Equipment & Service Company Inc

01/31/2020 20-02 On February 3, 2017, and then on May 31, 2018, the Department denied the Taxpayer’s claim for a Technology Jobs and Research and Development Tax Credit for 2014 and 2016 respectively, which the Taxpayer later protested. The Department denied the...

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Star Paving Co

01/28/2020 20-01 On July 27, 2018, Department assessed the Taxpayer for $23,155.27 in tax, penalty, and interest as the result of a Department audit. The Taxpayer paid the assessment but later submitted an application for refund for the amount, challenging the...

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Gemini Las Colinas LLC

12/04/2019 19-30 After receiving an assessment from the Department for $724,047.43 in gross receipts tax, penalty, and interest, the Taxpayer submitted a timely protest on November 1, 2017. The Taxpayer is an assisted living community that provides apartments and...

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Dusty J Stone

11/27/2019 19-29 On October 17, 2018, the Department issued the Taxpayer an assessment for $2,516.42 in gross receipts taxes, penalty, and interest. The Taxpayer protested the assessment in a letter received by the Department on January 14, 2019. The Taxpayer is a...

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Jennifer A Skeet

11/07/2019 19-28 On December 18, 2018, the Department issued an assessment to the Taxpayer for personal income tax, penalty, and interest. On January 15, 2019, the Taxpayer protested the assessment providing documentation as support. The issue to be determined in the...

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United Parcel Service

10/25/2019 19-27 On September 30, 2013, after an audit by the Multistate Tax Commission, the Department issued the Taxpayer an assessment for $4,083,886.63 for corporate income tax, penalty, and interest. On December 23, 2013, the Taxpayer filed a formal protest of...

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A Class RV Storage

10/24/2019 19-26 On December 18, 2017, and then on April 5, 2018, the department issued assessment notices for gross receipts tax, penalty, and interest to the Taxpayer, the operator of three RV storage facilities. On February 12, 2018, and on June 26, 2018, the...

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Lobo Sports Properties, LLC

10/11/2019 19-25 Lobo Sports Properties, LLC, and Iceberg Ventures, Inc, are subsidiaries of the same company. After conducting audits, the Department assessed both on February 27, 2017, for gross receipts tax, penalty and interest. Both responded with formal protests...

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Solutions Salon Inc

09/20/2019 19-24 On January 2, 2018 the Department issued a denial of the Taxpayer’s claim for refund in the amount of $14,274.26. On February 27, 2018, the Taxpayer filed a timely protest of the Department’s denial. The Taxpayer is a cosmetology business that...

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