BEFORE THE STATE TAX COMMISSION OF UTAH
v. ) INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 86 0086
STATE TAX COMMISSION OF UTAH, ) Sales Tax Acct. No. XXXXX
: Fuel Tax No. XXXXX
STATEMENT OF CASE
This matter came on for Informal Hearing before the Utah State Tax Commission on May 22, XXXXX. Presiding for and in behalf of the Utah State Tax Commission was XXXXX, Hearing Officer. Present for and in behalf of the Petitioner was XXXXX. The Respondent did not appear. During the course of the hearing, the Petitioner presented testimony that delays in paying the fuel taxes were caused by changes of address and forwarding of returns from XXXXX to XXXXX and also by XXXXX converting their fuel billing from a manual system to computerized billing system. Petitioner indicated that they were not aware of the extension capabilities and did not look into it. The Petitioner also presented testimony that the sales taxes were paid late because of manual computation of the sales taxes. The computer did not separate out the sales taxes by state, and employees had to do that by hand which caused a delay in paying their taxes.
DECISION AND ORDER
Based upon the foregoing facts and evidence presented at the Hearing, it is the Decision of the Commission that the penalty be reduced to $$$$$, and that the interest in association with the penalty be reduced accordingly.
DATED this 9 day of June, of 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
Mark K. Buchi R. H. Hansen
Roger O. Tew Joe B. Pacheco