85-1598 - Sales

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

            UTAH STATE TAX COMMISSION             :

COLLECTION DIVISION,                                        :

                                                                                    :           Decision from Informal

            Petitioner,                                                         :           Hearing to Revoke

                                                                                    :           Sales Tax License

v.                                                                                 :

                                                                                    :

XXXXX                                                                                  )           Appeal No. 85-1598

c/o XXXXX,                                                                :

                                                                                    :

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            Application has been made by the Utah State Tax Commission Collection Division (Petitioner) for the revocation of Sales Tax license No. XXXXX.  An informal hearing was scheduled to be held on XXXXX, at 9:00 a.m..  The Respondent did not appear at the hearing.  XXXXX and XXXXX appeared for and in behalf of the Petitioner.

            The Petitioner presented a summary of collection attempts of the outstanding sales tax liability.

DECISION AND ORDER

            Based upon the evidence presented at the Informal Hearing, the decision of the Utah State Tax Commission, that sales tax license no. XXXXX be hereby revoked.

            It is the further order of the Tax Commission that a representative of the Commission serve this Decision and Order upon the Respondent and thereupon seize the sales tax license No. XXXXX.

            If the license is not in the possession of the Respondent, the Respondent is ordered to deliver it to the Utah State Tax Commission within 24-hours from the date of service of this Order.

            The Respondent is hereby ordered to close the doors of his business. Failure to do so may result in criminal prosecution.  The Respondent may request in writing within three working days of the receipt of this decision, that the Commission stay the execution of the Order for thirty days providing the Respondent is able to prove the following conditions have been met:

            a.  A bond has been posted in the amount of tax, penalty and interest that is due.  The bond must be in the form of a cashier's check certificate of deposit, surety bond, or cash; and

            b.  Proof that an account has been opened in a local financial institution by the end of the first banking day following receipt of this decision.  The account must name this Company and Tax Commission as co-owners.  In addition, the Respondent must make weekly deposits into the account in the amount of the current accruing sales tax liability.

            It is the further order of the Tax Commission that the foregoing Order take full force and effect from this date, unless the Respondent shows good cause in writing within ten (10) days of the date hereof for his failure to appear at the regularly scheduled hearing on this matter.

            DATED this 12 day of March, 1986.

BY ORDER OF THE UTAH STATE TAX COMMISSION

Mark K. Buchi                                                             Joe B. Pacheco

Chairman                                                                      Commissioner

R. H. Hansen                                                                Roger O. Tew

Commissioner                                                               Commissioner

^^