1996

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

04/22/1996 96-13 Denial of Claim for Refund – Receipt of NTTC Back to Tax Decisions & Orders

04/18/1996 96-12 Discount membership books vs. membership services and burden of proof Back to Tax Decisions & Orders

03/28/1997 96-10 Penalty & Interest Inclusion of Lump Sum Distributions Back to Tax Decisions & Orders

03/28/1996 96-11 Presumption of Correctness of Assessment when Books and Records not provided. Back to Tax Decisions & Orders