SALES

86-0606

Signed 3/11/87

 

 

 

                  BEFORE THE STATE TAX COMMISSION OF UTAH

                   _____________________________________

 

XXXXX,                            )

                                  :

          Petitioner,             )

                                  :

v.                                )    INFORMAL DECISION

                                  :

                                  )

COLLECTION DIVISION OF THE        :    Appeal No. 86 0606

STATE TAX COMMISSION OF UTAH,     )    Acct. No. XXXXX

                                  :

          Respondent.             )

                   _____________________________________

 

                             STATEMENT OF CASE

          This matter came before the Utah State Tax Commission for an Informal Hearing on XXXXX.  James E. Harward, Hearing Officer, heard the matter for the Tax Commission.  XXXXX appeared representing the Petitioner.

          The Petitioner presented evidence that when XXXXX took over the accounting responsibilities of the Petitioner, the accounts and books were in disarray.  In addition, the company was in the process of converting to a computer system.  XXXXX met on several occasions with XXXXX of the Tax Commission.  The purpose of the meetings were to adjust for the first and second quarters of sales tax for the XXXXX year.  An extension was granted for the first quarter of XXXXX, as well as an extension for the second quarter of XXXXX.

          Petitioner, on the request for the extension for the second quarter, paid an estimated payment of $$$$$.

                            DECISION AND ORDER

          Based on the foregoing, and the evidence supplied by XXXXX after the hearing, it is the Decision and Order of the Utah State Tax Commission that the penalty and interest assessment be affirmed.  The Commission makes this decision based on the fact that an extension was, in fact, granted.  However, this extension was exceeded by more than a month.

          DATED this 11 day of March, 1987.

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

 

NOTICE: You have 30 days after the date on the ~ailing Certificate to request a Formal Hearing.

 

^^