BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0023
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
This
matter was scheduled for an Informal Hearing on two prior occasions. The Petitioner has requested that the matter
be reviewed by the Commission without benefit of a hearing. By letter dated October 3, 1986, Petitioner
waived his right to a hearing.
The
Petitioner purchased two XXXXXs and signed an exemption certificate indicating
that they were to be used solely for agricultural purposes. They were not strictly and solely used for
agricultural purposes in that the Petitioner did not own a farm or other agricultural
related businesses.
DECISION AND ORDER
After
reviewing the facts and the file, it appears that the penalty in this matter
was previously waived in November, 1985.
The letter dated XXXXX, which indicated that the penalty and interest
waiver request had been denied was in error.
Therefore, the petition by Mr. XXXXX is granted due to the fact that the
penalty has previously been waived.
DATED
this 1 day of December, 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner