BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX, )
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0176
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for an Informal Hearing on
XXXXX. James E. Harward, Hearing
Officer, heard the matter for the Tax Commission. The Petitioner was represented by XXXXX and XXXXX.
Petitioner
argued that the "failure on the part of XXXXX to pre-pay the sales taxes
for the months in question was a result of the failure of the Utah State Tax
Commission to send us proper notice."
The Petitioner further argued that XXXXX has always been prompt in
making sales tax payments and would have made the XXXXX second quarter
prepayment had they been notified. The
quarterly payment was, in fact, timely made.
The
Petitioners have cooperated fully and have paid the penalty and are now
requesting a refund of that penalty.
Their filing record is good with no previous delinquencies or late
payments.
FINDINGS
1. Utah Code Ann. § 59-15-5.1 (Supp. 1986) provides that taxpayers meeting certain
requirements must pre-pay not less than 90% of the amount of state and local
sales tax liability for April and May by June 15th of each year. The statute
makes clear that the prepayment will be required every year and not just in
XXXXX.
2. Petitioner had received notice of the
prepayment requirement from the State Tax Commission, and knew of the statutory
requirement to pay, did file and pre-pay the tax in XXXXX, but did not make the
prepayment for XXXXX as required by law.
3. Notwithstanding that Petitioner allegedly
did not receive the form, that is not a sufficient reason to fail to pay a tax
that is known to be due.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order of the Utah State Tax
Commission that the penalty be sustained.
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