09/27/1996 96-23 Natural Gas Processors Tax – TP as interest owner is subject to NGPT; removal of carbon dioxide is processing; NGPT is applied to both the natural gas and any byproducts Back to Tax Decisions & Orders
08/29/1996 96-22 Property Tax Code – Market value of raw land - methods for valuing property - rebuttal of presumption of correctness - allowed comparable sales to determine market value Back to Tax Decisions & Orders
08/16/1996 96-21 NTTC - failure to provide proof that TP was in possession of timely certificate. NTTC law prior to 7/1/92 was repealed with change in statute by Laws 1992, Chapter 39, Section 3. Back to Tax Decisions & Orders
08/07/1996 96-20 Offset of Investment Credit against Penalty and Interest due on compensating tax liability. Back to Tax Decisions & Orders
07/22/1996 96-19 Penalty and Interest on non-filed CRS-1 return. Back to Tax Decisions & Orders
07/12/1996 96-18 Section 7-1-67 – Interest on income tax returns where TP failed to file. [Lack of knowledge] Back to Tax Decisions & Orders
07/03/1996 96-17 Sale of Service vs. Sale of Tangible Personal Property & Extending Assessment Period beyond 3 years - Bookbinding is predominately a service; Extending assessment period was warranted under Section 7-1-18(D) Back to Tax Decisions &...
04/30/1996 96-16 Section 7-9-69 - affiliated corporation does not mean limited partnership or other non-corporate entities Back to Tax Decisions & Orders
04/26/1996 96-14 Federal vs. Indian Preemption - Construction of hospital for agency of US on Navajo Land Back to Tax Decisions & Orders
04/24/1996 96-15 Federal Retirement Benefits - Penalty & Timely filing of Claims for Refund Back to Tax Decisions & Orders