MARIJUANA LICENSURE: License improperly revoked on summary judgment without considering mitigating circumstances as to application representations of controlling beneficial members… ALJ Cunningham reversed… Berger. [Read more…]
Airline taxes, non-“regularly scheduled airline”
AIRLINE TAXES: Local aviation operator not a “regularly scheduled airline” subject to central property tax assessment despite contract with UPS… Bidegaray affirmed (other grounds). [Read more…]
Oil/gas taxes, issue preclusion
OIL & GAS TAXES/ISSUE PRECLUSION: 2011 tax classification challenge not precluded by Sherlock’s ruling as to 2004 classification which was reversed on appeal without addressing “single & continuous property” issue… Newman reversed. [Read more…]
Property taxes, voice/cable/data, central assessment
PROPERTY TAXES: DOR properly retroactively assessed voice, cable, data systems over single distribution system as class 13 rather than separately as class 8, increasing taxes by 329%… Watters reversed. [Read more…]
Taxes, goodwill/intangible property regulations
TAXES: Goodwill/intangible property regulations conflict with statutes… Reynolds affirmed. [Read more…]