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
^^