BEFORE THE STATE TAX COMMISSION
OF UTAH
_____________________________________
XXXXX, )
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0359
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 second quarter of
XXXXX. 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 Commission. XXXXX
represented the Petitioner.
Petitioner
stated that the special fuel tax return for the second quarter of XXXXX was
signed and dated XXXXX, and timely filed.
He has always filed these reports on time and has not received any
delinquent notices or penalties from any states that he operates in. Petitioner stated that he is being
improperly penalized for inefficiency within the mail service. The Tax Commission should produce the
envelope if it claims that the return was filed late.
The
tax due for second quarter of XXXXX was $$$$$.
Respondent assessed a penalty of $$$$$ and interest of $$$$$ as of
XXXXX.
FINDINGS
Special
fuel tax returns are due by the 25th day of the month following the period in
question. Utah Special Fuel Tax
Regulation A12-02-SFl:7(a). The return
for the second quarter of XXXXX was due by XXXXX.
Petitioner
did not timely file the special fuel tax return for the second quarter of
XXXXX. Although the return was signed
on XXXXX, the check was dated XXXXX.
This is four days past the deadline.
Penalty
and interest were properly assessed on Petitioner's account. A 25% penalty was
properly assessed pursuant to Regulation A12-02-SFl:7(a). A $$$$$ additional penalty was also properly
assessed pursuant to this regulation. Interest
was properly assessed since Petitioner had the use of the money from the time
that the return should have been filed until the check finally cleared.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that Petitioner's
request for waiver of penalty and interest on special fuel tax account No. XXXXX
for the second quarter of XXXXX be denied.
The
assessment of penalty and interest by the Collection Division of the Utah State
Tax Commission is hereby affirmed.
DATED
this 12 day of November, 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