85-0195 - Sales Tax Revocation

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