BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
:
Petitioner, )
:
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
Respondent. )
_____________________________________
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
Chairman Commissioner
Roger O. Tew Joe
B. Pacheco
Commissioner Commissioner