86-0345 - Sales

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

UTAH STATE TAX COMMISSION,                        :

COLLECTION DIVISION,                                        )

                                                                                    :           INFORMAL DECISION

            Petitioner,                                                         )           SALES TAX REVOCATION

                                                                                    :

v.                                                                                 )

                                                                                    :

XXXXX,                                                                                 )           Appeal No. 86-0345

                                                                                    :           Sales Tax No. XXXXX

                                                                                    )

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            An Informal Hearing was held on XXXXX, at the request of the Collection Division of the Utah State Tax Commission for the revocation of sales tax license no. XXXXX.  On the XXXXX, an order was entered revoking the sales tax license.  On XXXXX, the Respondent requested a stay of the decision of the Utah State Tax Commission based upon certain conditions.  Those conditions were that the unfiled quarters would be filed, one quarter per week beginning one week after the date of the stay of the order and continuing every week for eleven weeks until all eleven outstanding orders were filed.  Thereafter, all outstanding delinquencies would be paid within 90 days.

            By memorandum dated XXXXX, the Hearing Officer, James E. Harward, was notified that the Respondent had not met the terms and conditions of the stay order.

DECISION AND ORDER

            Based upon the foregoing review of the file and the records of the Tax Commission, it is hereby ordered by the Tax Commission that license no. XXXXX be revoked and the stay order previously issued be rescinded.  Respondent is hereby ordered to surrender license no. XXXXX within three days of this order and cease doing business.

            DATED this 1 day of October, 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

                                                                                                ABSENT

R. H. Hansen                                                                Roger O. Tew

Chairman