86-0127 - Sales

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX,

:

Petitioner, )

: AMENDED INFORMAL

v. ) DECISION

:

)

COLLECTION DIVISION OF THE : Appeal No. 86 0127

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

:

Respondent. )

_____________________________________

STATEMENT OF CASE

This is an Amended Informal Decision, issued to correct a typographical error in the original Informal Decision signed on October 8, 1986 and mailed on October 10, 1986.

On page two of the Informal Decision the first full paragraph states:

Although Respondent correctly assessed a 10% penalty, the Tax Commission in its discretion hereby reduces the penalty to $$$$$ since Petitioner has a good filing history, has not filed late since, and filed only one day late in this instance.

The first paragraph of the Decision and Order, also on page two, states that "the penalty on Account No. XXXXX for the second quarter of XXXXX is hereby reduced to $$$$$." The proper penalty to be assessed is one hundred dollars ($$$$$) and not $$$$$. The figure in the first full paragraph on page two should be $$$$$.

DECISION AND ORDER

The penalty on Account No. XXXXX for the second quarter of XXXXX is hereby reduced to $$$$$. One day's interest is ordered to be assessed on this account.

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

DATED this 1 day of October, 1986.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen Roger O. Tew

Chairman Commissioner

ABSENT

Joe B. Pacheco G. Blaine Davis *

Commissioner Commissioner

* Since the hearing on this case, Chairman Mark K. Buchi has resigned and R. H. Hansen has been appointed as the Chairman for the Commission. G. Blaine Davis has been appointed as a Commissioner and has been duly advised of the facts and circumstances regarding this case and is qualified to sign this decision.