86-0110 - Sales

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX,

                                                                                    :

            Petitioner,                                                                     )

                                                                                    :

v.                                                                                             )           INFORMAL DECISION

                                                                                    :

                                                                                    )

COLLECTION DIVISION OF THE                                      :           Appeal No. 86 0110

STATE TAX COMMISSION OF UTAH,                              )           Acct. No. XXXXX

                                                                                    :

            Respondent.                                                                 )

_____________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission on November 7, 1986, for an Informal Hearing.  James E. Harward, Hearing Officer, heard the matter for the Tax Commission.  XXXXX represented the Petitioner.

            Petitioner presented evidence that the return was received by the Tax Commission on XXXXX, and the check was negotiated and cleared the bank on XXXXX.  The Commission records indicate, without substantiation, a receipt and payment date of XXXXX.  No postmarked envelope was presented or made part of the file which would give the date of mailing of the return and check.  However, the date stamped received by the Commission and the clearing of the check at the bank two days later would indicate that the return was mailed close to the required filing date.

DECISION AND ORDER

            Based upon the foregoing facts, the Commission waives the penalty and interest.

            DATED this 9 day of January, 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

                                                                                                ABSENT

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner   Commissioner