01/15/1997 97-02 TP argues receipts are from services performed both instate and out-of-state or are services commerce; Protest Denied. Back to Tax Decisions & Orders
ITT Educational Services, Inc.
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Tax Decisions & Orders
Smith Oil Company, Inc.
01/06/1997 97-01 Claim for refund of taxes - prior years; TP claims estoppel because of lack of direction from the Department; Protest Denied. Back to Tax Decisions & Orders
Quality Inn
12/30/1996 96-30 Leasing of Liquor License - Lease Receipts do not fairly represent market value; TP received consideration in excess of actually monies received; TP’s protest Denied. Back to Tax Decisions & Orders
Steven R. Bone
12/26/1996 96-29 Schedule C matching - TP in the remodeling business; TP protested Penalty & Interest; TP was negligent and was late in paying GRT - Penalty & Interest due. Back to Tax Decisions & Orders
TECO Investments, Inc. & Chino Mines Co.
12/16/1996 96-27 Assessment of tax for leasing equipment employed in NM [TECO] & Denial of Claim for refund-prior years [Chino]; [TECO] argues equitable recoupment of taxes paid by Chino {1988-1991} – Commerce Clause & Penalty & Interest [Chino] argues...
McClintock Paper, Inc.
12/16/1996 96-28 TP argues use of Judgemental Sampling or non-Statistical Sampling is invalid & Penalty/Interest; Protest denied - TP failed to establish assessment or method utilized was incorrect & Penalty/Interest were due. Back to Tax Decisions &...
Roadrunner Industrial Works, Inc.
11/13/1996 96-26 Penalty & Interest for acceptance of NTTC’s for leasing of equipment to contractors / government; Penalty not due - TP not negligent; Interest remained due. Back to Tax Decisions & Orders
Hydro Clean
11/04/1996 96-25 Claim for Refund - Penalty/Interest; Failure to inquire about GRT does not preclude the assessment of penalty and interest for failure to file and pay GRT. Back to Tax Decisions & Orders
Quantum Corporation
10/28/1996 96-24 Gross Receipts Tax – rental of real property or granting of a license to use; equipment rental; is TP an agent; validity of assessment for 6 year statute of limitation; Penalty; DECISION - agreements are not for rental of real property-receipts were...
Central Resources, Inc.
09/27/1996 96-23 Natural Gas Processors Tax – TP as interest owner is subject to NGPT; removal of carbon dioxide is processing; NGPT is applied to both the natural gas and any byproducts Back to Tax Decisions & Orders