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 cigarette tax and if so, should sanctions be imposed.
• Details are contained in Administrative Decision 2024-29.
• Whether the Taxpayer owes cigarette tax and if so, should sanctions be imposed.
• Details are contained in Administrative Decision 2024-30.

• Whether the Taxpayers' claimed refund for calendar year 2020 should have been denied by the Division.

• Details are contained in Administrative Decision 2024-31.