Car Dealer
Maximum annual miles a vehicle can be driven to still qualify for mix use vehicle by the dealer?
15,000 miles
What does CID stand for?
Criminal Investigations Division
JE-BAAAAAAMMMMM!!!
Say goodbye to first place!!
This is the place you stay at when you need the perfect nights sleep?
Holiday Inn
This is the form used by a taxpayer to request a refund?
AU-11
Je-BAMMM!!!!
You lost it all, but its not too late to win.
Not reporting cash sales is an example of tax evasion or tax avoidance?
Evasion
Do taxpayer's request in person or phone/virtual BCMS conferences the majority of the time?
Virtual/phone
JE-BAAAMMMM!!!
You lose EVERYTHING!!
How many months does an auditor have to review a refund claim before interest begins?
3 Months
What percentage of total cost do dealers accrue for use tax on mixed use vehicles each month?
1% of the dealer’s total cost
Je-Baaaammmmmmm!!!!!!
This game stinks!!
True or False:
DTA is:
Published AND recorded, decisions are precedent setting, decisions are final unless protest by dept or taxpayer.
False, not precedent setting
How many consecutive days are needed for permanent residency exemption in Albany and NYC?
90 days in Albany and 180 days in NYC
If tax was due at the time of the transaction will a refund for tax paid be entitled to interest?
No
When a long-term lease for a vehicle that is to be used 50% or more in a business does not specify a lease term, how many months should be used to calculate tax due?
32 months
What is the statute of limitations for felony tax evasion?
5 years
What is the form number for the Withdrawal of Protest?
DTF-941
A room is rented at the Hilton in Albany County with a tax rate of 8%. The room is rented for 3 nights at $193/per night. The customer pays for the room with his Hilton Honors points. What will be the tax due on this sale?
$0, when the customer uses points to pay for the room there is no consideration given and therefore no tax due.
Interest Netting
A dealer purchased a vehicle for $30K on 9/15/22, miles when sold on 10/20/23 – 6,500 miles when sold, What is the tax due if any?
Used for more than 12 months, so tax is due on full amount.
$30,000 X .08 = $2,400 tax due, credit given for use tax accrued.
What is the maximum prison term for tax evasion?
Up to 25 years
This is the next level for protest after DTA decisions.
Tribunal
This is the exemption form for Diplomatic Missions?
DTF-950
How long does tax law require the completion of the review of a refund claim in processible form by the auditor?
Tax Law Section 1139(b) requires that all refund or credit applications be processed within six months, if they are in processible form.