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Tax Decisions & Orders

Weil Construction Inc.

08/17/2016 16-42 On November 25, 2014, the Taxpayer filed an application for refund of gross receipts tax for the periods from October 1, 2012 through December 31, 2013.  The Department took no action on the request for refund within 120 days of its filing.  On June...

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Gutierrez Aggregate Systems LLC

07/27/2016 16-40 On February 23, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax period from January 1, 2012 through December 31, 2012.  On May 2, 2016, the Taxpayer filed a protest.  In 2012, the Taxpayer was...

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Luis M. Fernandez

07/27/2016 16-41 On February 23, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax period from January 1, 2008 through December 31, 2012.  On May 2, 2016, the Taxpayer filed a formal protest.  During the period in...

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Tiller Design

07/21/2016 16-38 On November 3, 2015, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods between January 1, 2012 and December 31, 2012.  On January 29, 2016, the Taxpayer protested the assessment.  The...

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Kristin Ericksen

07/15/2016 16-37 On November 18, 2015, the Department denied the Taxpayer’s request to transfer a portion of her sustainable building credit to another person.  On January 6, 2016, the Taxpayer filed a protest to the denial.  In 2009 and 2010, the Taxpayer engaged in...

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Professional Services Company

07/12/2016 16-36 On February 5, 2013, the Department issued two assessments to the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods ending December 31, 2008 and December 31, 2009.  These assessments were a result of a mismatch the...

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Yates Petroleum Corporation

07/06/2016 16-35 On March 17, 2016, the Department assessed the Taxpayer for oil and gas tax, penalty and interest for the return filed on February 24, 2016.  On April 8, 2016, the Taxpayer filed a protest of the assessment.  On May 23, 2016, the Taxpayer filed a...

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Yellowhouse Machinery Company

06/30/2016 16-33 On December 10, 2015, the Taxpayer applied for a refund of gross receipts tax for the tax period from January 1, 2012 through December 31, 2012.  On December 21, 2015, the Department denied the refund because the Taxpayer’s receipts were not...

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General Design and Construct

06/29/2016 16-32 On January 14, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods between January 1, 2009 and December 31, 2012.  On February 12, 2016, the Taxpayer protested the Department’s...

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Capacity Builders, Inc.

06/28/2016 16-31 On September 14, 2009, the Department assessed the Taxpayer for gross receipts tax and interest for the tax periods from March 31, 2004 through March 31, 2008.  The Taxpayer was also assessed for withholding tax, penalty and interest.  The Taxpayer...

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