BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
UTAH STATE TAX
COMMISSION
COLLECTION
DIVISION, :
: INFORMAL
DECISION
Petitioner, : SALES TAX LICENSE REVOCATION
v. : Appeal No. 86-2151
: Sales Tax
No. XXXXX
XXXXX, )
a Corporation, )
:
Respondent. :
_____________________________________
STATEMENT OF CASE
Petitioner requested a revocation oŁ sales
tax license No. XXXXX and a hearing was scheduled for XXXXX, at 10:00 a.m. in
Room 504 of the Heber M. Wells Building.
XXXXX, a director of the corporation, was served with the Notice of
Hearing on XXXXX. The Informal Hearing
was heard by James E. Harward, Hearing Officer. XXXXX, XXXXX, and XXXXX represented Petitioner. XXXXX and XXXXX represented Respondent.
XXXXX's
field notes indicate that he began contacting the corporation's directors in
XXXXX. XXXXX had several meetings with
XXXXX, XXXXX, and XXXXX (an employee).
XXXXX's notes indicate that Respondent was generally unwilling or unable
to pay the full amount of taxes due. At
the Informal Hearing, XXXXX indicated that Respondent owes the State of Utah
$$$$$.
XXXXX
testified that the lien filed is in excess of $$$$$ and that he is working with
a lender to pay it off. However, there
is a $$$$$ lien on the property which has created problems with the financial
institution.
FINDINGS
After
reviewing the evidence presented and the written documentation submitted, the
Commission makes the following findings:
1. Respondent was issued sales tax license No.
XXXXX in care of XXXXX, XXXXX, and XXXXX, Directors; and XXXXX, corporate
agent. Respondent was a corporation at
the time.
2. Respondent was responsible for the
collection of sales tax on the sales of its goods and services and was required
to remit these taxes to the Utah State Tax Commission. Utah Code Ann. §59-15-5 (Supp. 1986).
3. Respondent did not properly remit the full
amount of sales tax collected each quarter.
Respondent did not file a sales tax return required each quarter.
4. Utah State Tax Commission has the authority
to revoke the sales tax license of "any person violating any provision of
this [Sales Tax] Act . . . ." Utah Code Ann. §59-15-3 (Supp. 1986).
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission:
1. That Respondent's sales tax license, No.
XXXXX is hereby revoked for failure to comply with the provisions of the Utah
Sales Tax Act, Utah Code Ann. §59-15-5 (Supp. 1986).
2. That Respondent is ordered to close the
doors of XXXXX in care of XXXXX, and XXXXX, XXXXX, XXXXX, and XXXXX, and to
deliver the sales tax license to the Utah State Tax Commission. Failure to comply with this order may result
in criminal prosecution being taken against Respondent or Respondent's
representatives.
3. The revocation of Respondent's sales tax
license is effective immediately, unless Respondent requests in writing, within
three working days from receipt of this decision, that the Commission stay the
execution of this order for thirty (30) days, provided the Respondent is able
to prove that the following conditions have been met:
a. A bond has been posted in the amount of the
tax, penalty, and interest that is currently delinquent and due. The bond must be in the form of a cashier's
check, certificate of deposit, surety bond, or cash; and
b. An account has been opened in a local
financial institution by the end of the first banking day following receipt of
this decision. The account must name
the Respondent's company and the Utah State Tax Commission as co-owners. In addition, the Respondent must make weekly
deposits into the account in the amount of the current accruing sales tax
liability.
DATED this 11 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
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