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