George Tucker



Taxpayer protested the Department’s denial of his claim for refund that had sought to claim a deduction for the resale of services.  The Department denied the refund claim because it had previously issued the Taxpayer a 60 day letter to produce the NTTC’s which would support such a deduction.  Although the Taxpayer presented the NTTC’s, they were admittedly not in the Taxpayer’s possession within the 60 day time limit provided by Section 7-9-43(C).  The language of 7-9-43(C) is mandatory and requires that the Department deny deductions to taxpayers who do not possess NTTC’s within the 60 day limit.  Thus, the Department properly denied the Taxpayer’s claim for refund.  Protest denied.