MANS Construction Company

16-24

On November 10, 2015, the Department denied the Taxpayer’s claim for refund for CRS taxes for the reporting period ending October 31, 2012.  On December 8, 2015, the Taxpayer protested the Department’s denial.  As grounds for the protest, the Taxpayer indicated that its accountant forgot to back out the tax before paying the CRS tax, so they paid a much higher amount than necessary.  On November 26, 2012, the Taxpayer filed its CRS report and timely paid the balance indicated.  On July 16, 2015, the Taxpayer filed an amended CRS return for the reporting period ending on October 31, 2012, indicating a reduced amount of gross receipts tax liability for that period.  On August 3, 2015, the Taxpayer requested a refund in the amount of its overpayments of gross receipts tax for the CRS reporting period ending on October 31, 2012.  On August 17, 2015, the Department sent the Taxpayer a letter requesting additional information so that it could review the Taxpayer’s claim for refund.  On November 10, 2015, the Department denied the Taxpayer’s claim because it failed to provide the requested documentation to support the refund claim.   The Taxpayer filed a refund claim for another period for the same reason and the Department granted and paid that refund claim without delay.  At the hearing, the hearing officer directed the Taxpayer to submit additional documentation showing the accounting error to support its refund claim within seven days.  The Taxpayer submitted documentation, which did support the claim of an accounting error for one project, but not the others.  As a result, the hearing officer ordered that the portion on the refund claim attributable only to that project be refunded.  The Taxpayer’s protest was partially granted and partially denied.