03/26/2018 18-11 On June 13, 2016, the Department issued a partial denial for the high wage job tax credit. On June 30, 2016, the Taxpayer executed a formal protest with the Department on the partial denial. The Department’s partial denial included 33 employees that...
Tax Decisions & Orders
Par Five Energy Services, LLC
03/23/2018 18-10 On June 3, 2016, the Department issued a partial denial for the Taxpayer’s application for the high wage jobs tax credit. The Taxpayer filed a formal protest with the Department on June 20, 2016. The application was for periods starting January 10,...
Paragon Construction, LLC
03/15/2018 18-09 On Jul 26, 2017, the Department assessed the Taxpayer for gross receipts tax, penalty, and interest for the filing periods January 1, 2013 through December 31, 2013. The Taxpayer filed a timely protest with the Department. The Taxpayer is in the...
Wall Company Inc
03/08/2018 18-08 On February 03, 2017, the Department mailed a denial letter to the Taxpayer informing it that the application for the technology jobs and research development tax credit had been denied because the Taxpayer was not registered with the Department to...
Sacred Garden
02/26/2018 18-07 On June 1, 2015, the Department denied the Taxpayer’s claim for refund for the periods January 2011 through June 2014. A formal protest was received by the Department on June 3, 2015. On May 31, 2016, the Department received a second claim for refund...
IPC (USA), Inc
02/19/2018 18-06 On February 17, 2016, the Department denied the Taxpayer’s claim for refund for the tax periods starting January 1, 2012 through December 31, 2014. The Taxpayer filed a formal protest with the Department on May 20, 2016. The Taxpayer owned gasoline...
CIBL INC. & Subsidiaries
02/15/2018 18-05 On March 7, 2017, the Department notified the Taxpayer that its claim for refund was untimely because it was received after the statute of limitations and therefore was denied. The deadline to claim a refund for the period ending December 31, 2012...
Chamisa Hills Family Dental
01/24/2018 18-04 On August 17, 2017, the Department assessed the Taxpayer for gross receipts tax, withholding tax, penalty, and interest. On August 23, 2017, the Taxpayer submitted a formal timely protest with the Department. In May of 2016, the Taxpayer purchased the...
ACME Mechanical
01/10/2018 18-03 On August 16, 2017, the Department assessed the Taxpayer for gross receipts tax, penalty, and interest for the tax period starting January 1, 2012 and ending December 31, 2014. On August 30, 2017, the Taxpayer filed a timely protest with the...
Joel W. & Jacqueline R. Draham
01/09/2018 18-01 On June 6, 2017, the Department issued a return adjustment notice for the Taxpayers’ 2016 personal income tax (PIT) return. On August 23, 2017, the Taxpayers submitted a formal protest with the Department. The adjustment was based on the W-2’s...