BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
:
Petitioner, )
: INFORMAL
DECISION
v. )
:
COLLECTION
DIVISION OF THE )
UTAH STATE TAX
COMMISSION, : Appeal No. 86-0218
) Account
No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
An
Informal Hearing was scheduled for XXXXX.
Petitioner contacted the Hearing Officer requesting a waiver of the oral
hearing and the decision based on the file.
Respondent
assessed a penalty and interest against the Petitioner for filing its
second-quarter, XXXXX, sales tax liability late. The Petitioner asserted that it never received its second-quarter
forms from the Tax Commission, and being relatively new in dealing the Utah
State Tax Commission, it was unaware that it had an obligation to file
quarterly. Petitioner said that in other
states where sales are minimal, sales are placed on a six month or yearly
reporting period. Respondent's file
note indicates that all of Petitioner's XXXXX quarterly reports were filed
timely, and that Petitioner's first-quarter, XXXXX, return was filed timely.
DECISION AND ORDER
Based
on the foregoing facts and evidence presented, it is the Decision and Order of
the Utah State Tax Commission that the penalty and interest assessment be
sustained.
DATED
this 2 day of September, 1986.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco
Commissioner