BEFORE THE UTAH STATE TAX
COMMISSION
_______________________________
XXXXX
Petitioner, :
:
v, ) INFORMAL DECISION
:
: Appeal No.
86-0968
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
: Acct No.
XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to a request of the
Petitioner for the waiver of penalty and interest associated with the late
filing of its sales tax for the second, third, and fourth quarters of XXXXX. Petitioner was taken over by the XXXXX
during the period in question. Utah
Code Ann. § 7-2-6(4) disallows a claim for penalty and interest.
DECISION AND ORDER
Based
upon the recommendation of the Presiding Officer, and existing law, the Tax
Commission waives the penalty and interest associated with this matter. Therefore, Petitioner's request is
granted. It is so ordered.
DATED
this 22nd day of June, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner