BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
c/o XXXXX, )
:
Petitioner, )
:
V. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0012
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
This
is an Appeal to the Utah State Tax Commission from a Decision of the Collection
Division (Respondent) to assess penalty and interest on Account No. XXXXX for
the second quarter of XXXXX. An
Informal Hearing was held on XXXXX, in the offices of the Utah State Tax Commission. XXXXX, Hearing Officer, heard the matter for
the Commission. XXXXX represented the
Petitioner.
Petitioner
filed the payment on XXXXX, one day late.
Respondent assessed a 10% penalty of $$$$$ and interest of $$$$$ on
XXXXX.
Respondent
properly assessed the penalty and interest, and because Petitioner has
routinely filed its sales tax liability late, the Commission will sustain the
penalty.
DECISION AND ORDER
The
Utah State Tax Commission hereby sustains the penalty assessed against
Petitioner's Account No. XXXXX.
DATED
this 7 day of October, 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
ABSENT
Joe B.
Pacheco G.
Blaine Davis *
Commissioner Commissioner
*
Since the hearing on this case, Chairman Mark K. Buchi has resigned and R. H.
Hansen has been appointed as the Chairman for the Commission. G. Blaine Davis
has been appointed as a Commissioner and has been duly advised of the facts and
circumstances regarding this case and is qualified to sign this decision.