Friday, February 21, 2025

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's claim for a sales and use tax refund for his tax payment on a car that he purchased should have been denied by the Division.
  • Whether the Taxpayer owes the other tobacco products ("OTP") assessment, and if so, whether any further sanctions should be imposed.