86-0968 - Sales

 

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