BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX, )
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0355
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for an Informal Hearing on
XXXXX. James E. Harward, Hearing Officer,
heard the matter for the Tax Commission.
XXXXX appeared representing the Petitioner.
Petitioner
presented evidence that he purchased the corporation in XXXXX. He has always paid his sales tax
timely. He issued the check for the
subject third quarter of XXXXX on XXXXX.
He deposited the check and return in the mail drop on XXXXX. The Petitioner then presented evidence of
the checks issued before and after the check for the subject quarter which
indicated the day they were written and negotiated during the same time period
which would substantiate the writing and issuance of the check for the third
quarter of XXXXX.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order of the Utah State Tax
Commission that the penalty for the third quarter of XXXXX sales tax be waived
and all interest associated with that penalty should also be waived.
DATED
this 7 day of August, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R.H Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis