BEFORE THE STATE TAX COMMISSION OF UTAH
v. ) INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 86 0278
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
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.
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
Joe B. Pacheco G. Blaine Davis *