Document Type
Article
Publication Date
6-11-2002
Publication Title
State Tax Notes
Publication Title (Abbreviation)
St. Tax Notes
Volume
64
First Page
785
Last Page
789
Abstract
This installment of the column reports on an interesting recent Nevada sales tax case, State Dep’t of Taxation v. Masco Builder Cabinet Group. The case involved two issues: (1) whether the Department of Taxation gave appropriate deference to the findings and conclusions of the administrative law judge who had originally heard the case, and (2) whether the principle of equitable tolling applied to extend the statute of limitations period for the taxpayer’s refund claims. The taxpayer, represented by attorney Brett Whipple, prevailed in the Nevada Supreme Court on both issues.
The first part below develops the facts of Masco. The second part addresses the deference issue. The third part considers the equitable tolling issue.
Rights
© 2012 Steve R. Johnson
Faculty Biography
http://www.law.fsu.edu/our-faculty/profiles/johnson
Recommended Citation
Steve R. Johnson,
ALJs in State-Local Tax Cases: To Whom Is Deference Due?, 64
St. Tax Notes
785
(2002),
Available at: https://ir.law.fsu.edu/articles/294
Comments
First published in State Tax Notes.