BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
COLLECTION
DIVISION OF THE :
UTAH STATE TAX
COMMISSION, )
:
Petitioner )
:
v. ) INFORMAL DECISION
: SALES TAX
REVOCATION
)
XXXXX, : Appeal No. 86 0372
) Acct. No.
XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission from the Collection Division of
the Utah State Tax Commission (Petitioner) concerning the revocation of Sales
Tax License No. XXXXX pursuant to Utah Code Ann. § 59-15-3 (1953). An Informal
Hearing was scheduled at the Heber M. Wells Building, 160 East 300 South, Salt
Lake City, Utah 84134 in Room 504 on XXXXX, at 1:30 p.m. Notice of the hearing
was sent to XXXXX (Respondent) c/o XXXXX on XXXXX.
Respondent
failed to appear at the hearing. On
XXXXX, the Tax Commission sent Respondent an Order to Show Cause by certified
mail advising Respondent that pursuant to Regulation A12-01-1:5(6), Respondent
had ten days from date of the order to show cause why the petition should not
be granted for revocation of Respondent's license. Respondent was warned that failure to show cause within ten days
from the date of the order would result in the revocation of Sales Tax License
No. XXXXX. Respondent failed to show
cause within ten days.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that Sales Tax
License No. XXXXX is hereby revoked for failure to comply with the provisions
of the Utah Sales Tax Act, Utah Code Ann. § 59-15-5 (1953).
Respondent
is ordered to close the doors of the XXXXX to business and deliver its sales
tax license to the Utah State Tax Commission. Failure to comply with this order
may result in criminal prosecution being taken against the Respondent.
The
Revocation of Respondent's sales tax license is effective immediately.
DATED
this 7 day of October, 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
ABSENT
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner