BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
UTAH STATE TAX
COMMISSION :
COMPLIANCE
DIVISION, )
:
Petitioner, )
: REVOCATION
OF
V. ) SALES TAX LICENSE
:
XXXXX ) APPEAL NO. 85-0195
: SALES TAX
NO. XXXXX
Respondent. )
_____________________________________
STATEMENT OF CASE
Application
was made by the Utah State Tax Commission Compliance Division for the
revocation of the sales tax license No. XXXXX.
An Informal Hearing was scheduled on XXXXX. The hearing was conducted by James E. Harward, Hearing Officer
for and in behalf of the Utah State Tax Commission. XXXXX appeared for and in behalf of the Compliance Division of
the Tax Commission. The Petitioner did
not appear at the hearing.
The
Petitioner presented evidence that there is a sales tax liability
outstanding. This liability is a result
of estimated returns. Further evidence
was presented that a bond had been posted with the department of Motor Vehicles
in the sum of $$$$$ for claims against the Petitioner.
DECISION AND ORDER
Based
upon the evidence presented at the Informal Hearing, it is the order of the
Utah State Tax Commission that Sales Tax License No. XXXXX be revoked based
upon the following conditions:
1. That this Order be served upon the
Petitioner by a representative of the Tax Commission.
2. That the Order take effect ten days from the
date of service unless the Petitioner can show within those ten days why the
license should not be revoked for his failure to appear and present evidence at
the hearing heretofore scheduled on this date.
3. That at the expiration of ten days, this
Order be fully in force and effect, and that the Petitioner surrender and
deliver up the representative of the Tax Commission his Sales Tax License No.
XXXXX.
It
is a further order that at the expiration of the ten days and if good cause is
not shown pursuant to this order, that the Petitioner is ordered to close the
doors of his business. Failure to
comply with this Order may result in criminal prosecution.
The
Petitioner may request in writing within three days after the expiration of the
ten days that the Commission stay the execution of this Order for thirty days
providing the Petitioner provide the proof that the following condition has
been met:
1. A bond has been posted in the amount of the
tax, penalty and interest. The bond
must be in the form of a cashier's check, certificate of deposit, a surety bond
or cash.
It
is the further order of the Tax Commission that the Compliance Division may
execute or file against the bond posted by the Petitioner with the Department
of Motor Vehicles for the satisfaction of the outstanding tax liabilities.
DATED
this 3 day of October, 1985.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
Mark K.
Buchi Gary
C. Cornia
Chairman Commissioner
R. H. Hansen Roger
O. Tew
Commissioner Commissioner