Latest Administrative Decisions

In the latest Administrative Decisions, the issues addressed were both related to Taxpayers that defaulted on their Stipulations with the Division:

• Whether the Taxpayer owes other tobacco products ("OTP") tax and if so, should any sanctions be imposed.
• Details are contained in Administrative Decision 2024-27.

• Whether the Taxpayer owes the cigarette and/or other tobacco products tax and penalties assessed by the Division, and whether the Taxpayer breached a settlement stipulation, and if so, what sanctions, if any, should be imposed.

• Details are contained in Administrative Decision 2024-28.