85-0110 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

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XXXXX                                                                                  )

                                                                                    :

            Petitioner                                                          )           INFORMAL DECISION

COLLECTION DIVISION OF THE                          :           Appeal No. 85 0110

STATE TAX COMMISSION OF UTAH                   :           Acct. No. XXXXX

                                                                                    )

            Respondent                                                      :

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STATEMENT OF CASE

            This matter came on for Informal Hearing before the Utah State Tax Commission, XXXXX. Presiding for and in behalf of the Utah State Tax Commission was XXXXX, Hearing Officer.  Present for and in behalf of the Petitioner, was XXXXX.

            The Petitioner has requested a waiver of the Penalty for three quarters in XXXXX.  The cause of the delinquency was due to a change from a distributor business to a manufacturing business.  This resulted in a change in procedures which caused problems and delays of one day to two weeks in the filing of the three quarters.  The Petitioner further requested the waiver because they are a solid taxpayer and have experienced no problems in the past or since these particular quarters involved.  In addition, the cost of the penalty would work a hardship on the Petitioner.

            The record shows that the Petitioner was consistently late for six quarters on the average of five weeks.

DECISION AND ORDER

            Based upon the foregoing facts and the evidence presented at the hearing, it is the Decision of the Utah State Tax Commission that penalty and interest presently due be sustained.  By this decision, the Tax Commission recognizes that the Petitioner was, in fact, late and the penalty was properly assessed.

            DATED this 11 day of March, 1985.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

ABSENT

Mark K. Buchi                                                             Joe B. Pacheco *

Chairman<