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Tax Decisions & Orders

High Desert Bicycle Inc

08/01/2018 18-23 On December 4, 2017, the Department denied the Taxpayer claim for refund for the penalty paid for the tax periods between January 1, 2016 and January 31, 2016. On January 10, 2018, the Department denied a second claim for refund for the penalty paid...

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18-22 El Terrero Construction LLC

07/31/2018 18-22 On February 22, 2018, the Department denied the Taxpayer’s claim for refund for the combined reporting system period ending December 31, 2017. On March 23, 2018, the Taxpayer filed a timely formal protest with the Department. The...

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CCA of Tennessee

07/24/2018 18-21 On November 9, 2016, the Department assessed the Taxpayer for gross receipts tax, withholding tax, penalty, and interest for the periods starting January 31, 2010 through September 30, 2015. On December 7, 2016, the Taxpayer filed a formal protest...

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Raytheon Company

07/05/2018 18-20 On June 15, 2016, the Department issued a denial letter and partial denial letter to the Taxpayer for applications that were submitted for the high wage jobs tax credit. On September 20, 2016, the Department received a timely protest of those denial...

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HMX Construction

06/29/2018 18-19 On September 14, 2016, the Department assessed the Taxpayer as a successor in business for tax, penalty, and interest for tax periods starting March 31, 2009 ending August 31, 2015. On December 12, 2016, the Taxpayer filed a formal protest letter with...

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Guglielmo & Associates PLLC

06/21/2018 18-18 On January 5, 2018, the Department issued an assessment asserting liability for penalty and interest based on the Taxpayer’s failure to timely report, pay or deliver property which falls under the Uniform Unclaimed Property Act. The...

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JTC Inc.

06/06/2018 18-17 On February 3, 2011, the Department assessed the Taxpayer for gross receipts tax, penalty, and interest for the tax periods starting January 31, 2004 through December 31, 2009. On February 24, 2011, the Taxpayer filed a timely formal protest with the...

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Shaun E. Holguin

05/30/2018 18-14 On September 29, 2017, the Department assessed the Taxpayer for personal income tax, penalty, and interest for the tax year ending December 31, 2010. On October 11, 2017, the Taxpayer filed a timely protest with the Department. During the time at...

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SSC Albuquerque Operating Company LLC

05/30/2018 18-16 On June 5, 2017, the Department issued a refund denial letter for a gross receipts tax application for refund that was submitted for periods starting January 2014 and ending January 2016. On July 31, 2017, the Taxpayer filed a timely formal protest...

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Del Corazon Hospice LLC

05/01/2018 18-15 On April 21, 2107, the Department assessed the Taxpayer for workers’ compensation fees, penalty, and interest for periods starting March 31, 2011 through December 31, 2015. On April 21, 2017, the Department also assessed the Taxpayer...

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