BEFORE THE STATE TAX COMMISSION OF UTAH
v. ) INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 86 0359
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 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 $$$$$. Respondent assessed a penalty of $$$$$ and interest of $$$$$ as of XXXXX.
Special fuel tax returns are due by the 25th day of the month following the period in question. Utah Special Fuel Tax Regulation A12-02-SFl:7(a). The return for the second quarter of XXXXX was due by XXXXX.
Petitioner did not timely file the special fuel tax return for the second quarter of XXXXX. Although the return was signed on XXXXX, the check was dated XXXXX. This is four days past the deadline.
Penalty and interest were properly assessed on Petitioner's account. A 25% penalty was properly assessed pursuant to Regulation A12-02-SFl:7(a). A $$$$$ 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
Joe B. Pacheco G. Blaine Davis