86-0111 - Sales

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX,

                                                                                    )

                                                                                    :

            Petitioner,                                                                     )

                                                                                    :

v.                                                                                             )           INFORMAL DECISION

                                                                                    :

                                                                                    )

COLLECTION DIVISION OF THE                                      :           Appeal No. 86 0111

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

                                                                                    :

            Respondent.                                                                 )

_____________________________________

STATEMENT OF CASE

            This is an appeal from the Utah State Tax Commission from a decision of the Collection Division of the State Tax Commission of Utah to assess a 10 percent penalty of $$$$$ on Account No. XXXXX for the third quarter of XXXXX.

            An Informal Hearing was held on August 20, 1986, in the offices of the Utah State Tax Commission.  James E. Harward, Hearing Officer, heard the matter for the Commission.

            Petitioner, assuming that all forms were due at the end of the month, filed his return on October 31, XXXXX.  Because the return was actually due on October 30, XXXXX, Petitioner's return for the third quarter of XXXXX was filed one day late.  Petitioner otherwise has an excellent account history.  The other returns have been filed timely and there are no other liabilities.

DECISION AND ORDER

            The Tax Commission hereby reduces the penalty on Account No. $$$$$ to $$$$$ for the third quarter of XXXXX.

            The Collection Division of the Utah State Tax Commission is hereby ordered to adjust its records in accordance with this decision.

            DATED this 7 day of October, 1986.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen                                                                Roger 0. Tew

Chairman                                                                      Commissioner

ABSENT

Joe B. Pacheco                                                            G. Blaine Davis *

Commissioner   Commissioner