BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
UTAH STATE TAX
COMMISSION )
COLLECTION
DIVISION, :
) INFORMAL
DECISION
Petitioner, : SALES TAX REVOCATION
)
:
XXXXX, )
: Appeal No.
86 0413
Respondent. ) Sales Tax No. XXXXX
_____________________________________
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, UT 84134 in room
504 on XXXXX, at 3:30 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 10 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 10 days from the date of the order would result in the revocation
of Sales Tax License No. XXXXX.
Respondent failed to show cause within 10 days.
DECISION AND ORDER
It
is the decision and order of the Utah State Tax Commission that Respondent's
Sales Tax License No. XXXXX be revoked for failure to comply with the
provisions of the Utah Sales Tax Act, Utah Code Ann. § 59-15-5.
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 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