86-1557 - Sales & Use

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX,

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

                                                                                    :

COLLECTION DIVISION OF THE                          :           Appeal No. 86 1557

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 and in behalf of the Commission.  XXXXX appeared representing the Petitioner.  This is tax #86-1557, account #XXXXX.

            Petitioner presented evidence that the subject stores were purchased on XXXXX and actually taken over on XXXXX.  The end of the first quarter was less than two weeks away.  At the time of the purchase they immediately filed for the appropriate tax numbers.  By the end of XXXXX, they still had not received the appropriate numbers.  The IRS and the State Tax Commission were all contacted and the appropriate information was sent in on blank forms without the benefit of numbers.  The records indicate that the tax was paid on XXXXX.  Subsequent to the filing of the first quarter XXXXX taxes the appropriate account numbers were issued to the Petitioner and no delinquencies or problems have been incurred since that time.

DECISION AND ORDER

            It is the Decision and Order of the Utah State Tax Commission that the penalty associated with the first quarter of XXXXX returns be waived.  That the Collection Division is hereby refund the penalty and associated interest.

            DATED this 11 day of March of 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