BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX, )
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0278
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission from a decision of the Collection
Division of the Utah State Tax Commission (Respondent) to assess penalty and
interest on special fuel tax account No. XXXXX for the fourth quarter of XXXXX. XXXXX (Petitioner) c/o XXXXX and XXXXX
waived its right to an oral hearing.
Therefore, the Tax Commission decides this matter based on the pleadings
before it.
Petitioner
did not receive Form TC-537 (Special Fuel Tax Return) until XXXXX, four days
beyond the filing date. Respondent
assessed a penalty of $$$$$ and interest of $$$$$ for a total amount due of
$$$$$. Petitioner requests a waiver of penalty and interest.
FINDINGS
The
special fuel tax return for the fourth quarter of XXXXX, was due by XXXXX. Petitioner called the Tax Commission on
XXXXX, before the filing date, when it became apparent that Form TC-537 was not
forthcoming in the mail. Petitioner
received the form on XXXXX and immediately mailed the report on XXXXX.
Since
Petitioner made a good faith effort to comply with the law and since Petitioner
was prompt in filing Form TC-537 once Petitioner received it, the Commission
waives the penalty on Petitioner's special fuel tax account.
Interest
was properly assessed on Petitioner's special fuel tax account. Petitioner had the use of the money from
XXXXX, the date that the Tax Commission would have normally received it, until
XXXXX, the date the tax was finally paid.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that penalty on
special fuel tax account No. XXXXX be waived for the fourth quarter of XXXXX.
The
Commission hereby affirms the assessment of interest on Petitioner's special
fuel tax account for the fourth 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 15 day of October, 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis *
Commissioner Commissioner