86-1722 - Special Fuel User/Dealers

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX,

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

                                                                                    :

COLLECTION DIVISION OF THE                          :           Appeal No. 86 1722

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

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            This is an appeal to the Utah State Tax Commission from a decision of the Collection Division of the Utah State Tax Commission (Respondent) to assess penalty and interest on special fuel tax account No. XXXXX for XXXXX of XXXXX.  An Informal Hearing was held on XXXXX, in the offices of the Utah State Tax Commission.  David J. Angerhofer, Hearing Officer, heard the matter for the Commission.  XXXXX represented the Petitioner.

            Petitioner stated that the return was not filed late and presented a photocopy of the check used to pay the return.

            The check was dated XXXXX.  Petitioner also noted that the return for XXXXX was erroneously labeled XXXXX but that the return was, in fact, for XXXXX as indicated by schedules "E" and "G" which list invoices for XXXXX.

            Respondent assessed a penalty of $$$$$ and interest of $$$$$ as of XXXXX, on a tax due of $$$$$ for XXXXX of XXXXX.

FINDINGS

            Motor Fuels Tax Returns are due on or before the 25th day of the following month.  The return for XXXXX was due on XXXXX, since XXXXX was a holiday.

            Respondent retained the envelope in which the return for XXXXX, was sent.  The envelope was postmarked XXXXX.  Petitioner did not timely file their return for XXXXX.

DECISION AND ORDER

            It is the Decision and Order of the Utah State Tax Commission that Petitioner's request for waiver of penalty and interest on special fuels tax account No. XXXXX for XXXXX be denied.

            The assessment of penalty and interest by the Collection Division of the Utah State Tax Commission is hereby affirmed.

            DATED this 4 day of February, 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

ABSENT

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner   Commissioner