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Tax Decisions & Orders

Darlene H Krueger

23-08 On January 8, 2019, the Department denied the Taxpayer’s request for refund from a warrant of levy that was served on the Taxpayer’s bank account for unpaid assessments of gross receipts tax for periods from 2007 through 2010....

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ISD Renal Inc and Total Renal Care Inc

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...

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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...

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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...

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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...

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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...

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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....

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Harry Barnes

22-25 On September 16, 2020, the Department issued an assessment to the Taxpayer for gross receipts tax for years 2015 to 2017. On December 15, 2020, the Taxpayer filed a protest of the assessment. Later, the Taxpayer filed supplemental protest, claiming that the...

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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...

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