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Tax Decisions & Orders

Sonja Foote

09/28/2016 16-47 On April 11, 2016, the Department assessed the Taxpayer for personal income tax, penalty and interest for the tax periods from January 1, 2011 through December 31, 2013.  On May 2, 2016, the Taxpayer filed a protest.  The Taxpayer and her husband...

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Hector Martinez

09/23/2016 16-46 On April 1, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods from January 1, 2009 through December 31, 2013.  On April 12, 2016, the Taxpayer protested the Department’s assessment. ...

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SMPC, P.A.

09/15/2016 16-45 On December 1, 2014, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods from January 31, 2008 through December 31, 2013.  On December 15, 2014, the Taxpayer protested the assessment.  The...

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Market Scan Information Systems, Inc.

09/12/2016 16-44 On March 4, 2013, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the periods from January 31, 2007 through September 30, 2011.  On April 24, 2013, the Taxpayer filed a formal protest letter.  The Taxpayer sells...

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David M. Gonzales

09/09/2016 16-43 On November 16, 2015, the Department assessed the Taxpayer for personal income tax, penalty and interest for the tax periods from January 1, 2011 through December 31, 2014.  On January 14, 2016, the Taxpayer filed a protest.  The Taxpayer is a...

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Weil Construction Inc.

08/17/2016 16-42 On November 25, 2014, the Taxpayer filed an application for refund of gross receipts tax for the periods from October 1, 2012 through December 31, 2013.  The Department took no action on the request for refund within 120 days of its filing.  On June...

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Gutierrez Aggregate Systems LLC

07/27/2016 16-40 On February 23, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax period from January 1, 2012 through December 31, 2012.  On May 2, 2016, the Taxpayer filed a protest.  In 2012, the Taxpayer was...

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Luis M. Fernandez

07/27/2016 16-41 On February 23, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax period from January 1, 2008 through December 31, 2012.  On May 2, 2016, the Taxpayer filed a formal protest.  During the period in...

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Tiller Design

07/21/2016 16-38 On November 3, 2015, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods between January 1, 2012 and December 31, 2012.  On January 29, 2016, the Taxpayer protested the assessment.  The...

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Kristin Ericksen

07/15/2016 16-37 On November 18, 2015, the Department denied the Taxpayer’s request to transfer a portion of her sustainable building credit to another person.  On January 6, 2016, the Taxpayer filed a protest to the denial.  In 2009 and 2010, the Taxpayer engaged in...

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