BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX, )
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0317
STATE TAX
COMMISSION OF UTAH, )
:
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 a $$$$$ per
pack penalty on fourteen packages of unstamped cigarettes confiscated from
XXXXX (Petitioner).
An
Informal Hearing was held on XXXXX, in the offices of the Utah State Tax
Commission. David J. Angerhofer,
Hearing Officer, heard the matter for the Tax Commission. XXXXX represented the Petitioner.
Petitioner
stated that he had no notice of any duty to check for the cigarette stamps, and
that had he been aware of this duty, he would have returned all unstamped
cigarettes to the distributor.
Petitioner stated that he pays the tax each time he buys the cigarettes
from the distributor.
Respondent
seized fourteen packages of unstamped cigarettes from Petitioner's store and assessed
a penalty of $$$$$ per package pursuant to Utah Code Ann. § 59-18-5
(1953). Petitioner does not dispute
that the packages were unstamped.
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
It
is the Decision and Order of the Utah State Tax Commission that the penalty
assessed against XXXXX be affirmed.
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