The taxpayer was audited for Highway Use Taxes under Section 7-15A-1 et seq. and Section 7-16A-1 et seq. As a result of the audit the taxpayer was assessed based on the calculation of a 37.3% error rate. The taxpayer successfully challenged the method of calculating this error rate as well as the Department’s denial of the taxpayer’s use of the reduced weight distance tax rate under Section 7-15A-6(B). The Department is ordered to abate the assessment in full. Protest granted.
West Texas Express