Thursday, January 22, 2026

Latest Administrative Decisions

In the latest Administrative Decisions, the issues addressed were

  • Whether the Division properly assessed the taxpayer in its Notice of Assessment. 
  • Whether the taxpayer owes the 2025 tax assessment issued to the taxpayer in relation to Electronic Nicotine-Delivery System ("ENDS") products and other tobacco products ("OTP") and if so, what sanctions should be imposed.