BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
UTAH STATE TAX
COMMISSION, :
COLLECTION
DIVISION, )
:
Petitioner, ) INFORMAL DECISION
: SALES TAX
LICENSE REVOCATION
v. )
:
XXXXX, : Appeal No. 86 0380
) Sales Tax
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 number XXXXX pursuant to Utah Code Ann. § 59-15-3 (1953). An
Informal Hearing was scheduled at the Heber M. Wells office building, 160 East
300 South, Salt Lake City, Utah 84134, in Room 504 on XXXXX at 10:00 a.m.
Notice of the hearing was served on XXXXX, an employee of XXXXX, on XXXXX, by
XXXXX, Tax Compliance Agent.
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 Rule A12-01-1:5(6), Respondent had
ten days from the 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
number 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 number XXXXX is hereby revoked for failure to comply with the
provisions of the Utah Sales Tax Act. Utah Code Ann. § 59-15-1 et seq.
Respondent
is ordered to close the doors of XXXXX to business and to 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 Respondent.
The
revocation of Respondent's sales tax license is effective immediately.
DATED
this 20 day of November, 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