BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0215
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. XXXXX appeared representing the Petitioner.
The
Petitioner argued that it had purchased certain quantities of cigarettes from
the XXXXX. XXXXX had problems with its
stamping machine in which it did not properly ink packages of cigarettes. It would appear that the tax had not been
paid on the packages of cigarettes. The
cigarettes were confiscated and a penalty was assessed against the Petitioner.
The
Petitioner presented evidence by way of a certification of delivery of
cigarettes and payment of cigarette tax and that the XXXXX had distributed the
cigarettes and the sales tax had been paid.
Based
on the foregoing, the Petitioner has requested that the penalty assessed be
waived.
FINDINGS
The
Petitioner has the duty to make certain that a stamp has been properly affixed
on each package of cigarettes and cancelled before Petitioner offers the
package for sale. The Petitioner could
have simply and quickly verified whether the ten packages in question had been
properly stamped. The Petitioner was
negligent by not checking for the stamps.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order that the request for waiver of
penalty on account No. XXXXX be denied.
The
assessment of penalty by the Collection Division of the Utah State Tax
Commission is hereby affirmed.
DATED
this 7 day of October of 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