Five new Administrative Decisions

The Division of Taxation has posted five decisions that were issued after recent administrative hearings:

• 2015-09: revocation of a cigarette dealer's license;
• 2015-10: whether a refund claim was timely filed;
• 2015-11: whether two refund claims were timely filed;
• 2015-12: whether withholding was properly documented; and
• 2015-13: whether a taxpayer could deduct a parent's nursing home costs.