BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION DIVISION
OF THE : Appeal No. 86 2037
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission on XXXXX. James E. Harward, Hearing Officer, conducted
the telephone conference hearing for the Tax Commission. The Petitioner was represented by XXXXX.
The
Petitioner argued that a return form was not received prior to the due date of
XXXXX, for the second quarter filing of sales tax. The Petitioner states "we did not have the tax return in
time to file the return by the due date of XXXXX. We are not in Utah and we were unable to pick one up." From the letter dated XXXXX, it appears that
the Petitioner is a new company which had purchased a previously existing Utah
company. An application was made for
sales tax license and number, which account number and form were received
XXXXX.
DECISION AND ORDER
The
Tax Commission has reviewed the file.
The Commission declines to waive the penalty and interest under the
circumstances. The nearly a month wait
after receiving the return and number is excessive even considering receiving
the return and form on the due date.
Thereby, the Tax Commission refuses to waive the penalty and interest
associated with this account for the second quarter of XXXXX, and affirms the
same.
DATED
this 5 day of March, 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