Taxpayer Prevails in Franchise Tax Refund Claim By Proving that Fuel Surcharges are Not Revenue


On December 4, 2014, in SOAH Docket No. 304-14-0501.13, Comptroller Hearing No. 107,457, the Comptroller issued its final Comptroller’s Decision granting a franchise tax refund to a transportation company.  This case involved the company’s fuel surcharges.  The company’s federal income tax returns and franchise tax reports, as originally filed, reported fuel surcharges as revenue.  The [...]