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Tax Decisions & Orders

Apache Corporation and Subs

21-21 On March 31, 2017, the Department issued the Taxpayer an assessment for corporate income tax, penalty and interest for tax year 2015. On June 28, 2017, the Taxpayer protested the assessment. This protest involved the consideration of several points in order to...

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Arthur and Elaine Trujillo

08/20 21-20 On February 8, 2021, the Department issued an assessment to the Taxpayer for penalty and interest because of the late payment of personal income tax for 2019. On March 8, 2021, the Taxpayer filed a timely written protest of the assessment. The Taxpayer...

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Orville and Sharon Whyte

08/11 21-19 On November 4, 2019, the Department issued an assessment to the Taxpayer for penalty and interest because of the late payment of personal income tax for tax year 2018. On November 7, 2019, the Taxpayer filed a timely written protest to the assessment. The...

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David and Raya Kovensky

07/23 21-18 On September 28, 2020, the Department assessed the Taxpayers for personal income tax for tax years 2014 and 2015. On October 6, 2020, the Taxpayers filed a timely written protest to the assessment. The Department determined that additional tax was due...

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Ronald Duncan

06/30 21-17 On October 12, 2018, the Department assessed the Taxpayer for gross receipts tax for periods in 2014 and 2015. On December 28, 2018, the Taxpayer submitted a timely protest of the assessment. The Taxpayer performed dining delivery services in these...

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Slapfish Restaurant

06/28 21-16 On July 18, 2019, and then again on July 29, 2019, the Department assessed the Taxpayer for gross receipts tax penalty for periods in 2017 and 2018 respectively. The Taxpayer later submitted a timely protest of the penalty. During the periods at issue, the...

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ITSQuest Inc

06/17 21-15 On June 17, 2021, the Department assessed the Taxpayer for gross receipts tax for periods from 2011 to 2018. On March 15, 2019, Taxpayer submitted a protest of the assessment to the protest office. The Taxpayer provided employment staffing services and...

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Robison Medical Resource Group LLC

05/21 21-14 On February 6, 2020, the Department issued an assessment to the Taxpayer for gross receipts tax for filing periods from 2013 to 2019. On May 6, 2020, the Taxpayer filed a timely written protest of the assessment. The Taxpayer provides temporary services to...

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Invictus Technical Solutions, LLC

05/21 21-13 On December 11, 2019, the Department issued an assessment to the Taxpayer for gross receipts taxes in periods from 2012 through 2019. On January 10, 2020, the Taxpayer filed a timely written protest of the assessment. The Taxpayer provided information...

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Drivetime Car Sales Co. LLC

05/10 21-12 On October 15, 2018, the Department issued a letter denying the Taxpayer’s refund request for motor vehicle excise taxes paid from 2015 to 2018. On January 10, 2019, the Taxpayer filed a timely written protest of the denial notice. The Taxpayer is a motor...

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