Utility Tax - Statement of Audit ProcedureAP

I. on and after January 1, 1998. to tenants or selling or rendering gas, electricity, steam, water or refrigeration services toSage Realty Corp. v.O’Cleireacain (1996)II. SCOPEaudits or Tax Appeals tribunal may be referred back for This procedure will not be available for resolution of any refund claims.reaudit.was completed. For example, matters on appeal to the Conciliation Bureau or the CityReaudits include matters referred back for further audit examination after an initial auditreaudits initiated on or before March 31, 2000 and concluded by June 30, 2000.Liabilities”) using an Accelerated Audit Procedure (“AAP”). The AAP is available for allunmetered electricity for periods beginning before January 1, 1998 (“Outstandingauditing and resolving the Utility Tax liability of landlords arising from the sale ofThis Statement of Audit Procedure (SAP) provides guidance to Utility Tax auditors inaddressed.Utility Tax now concluded, liability for periods prior to January 1, 1998 can be case and the revision of the Sage electricity to tenants were being resolved. With the concerning possible Utility Tax liability while the issues associated with redistribution ofnumber of landlords were identified as Utility Tax nonfilers, they were not contactedagreement of affected taxpayers, placed in “on hold” status. In addition, although a case was being litigated, a number of pending matters were, with the Sage While the to the demised premises of the tenants as ...