87-0056 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

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            UTAH STATE TAX COMMISSION             :

COLLECTION DIVISION,                                        :           ORDER GRANTING

            Petitioner,                                                         :           MODIFIED STAY

v.                                                                                 :           Appeal No. 87-0056

XXXXX                                                                                  )           Sales Tax License No. XXXXX

            Respondent.                                                     :

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STATEMENT OF CASE

            On XXXXX, the Utah State Tax Commission rendered an Informal Decision revoking sales tax license No. XXXXX for failure to comply with the provisions of the Utah Sales and Use Tax Act.  This decision permitted Respondent to request a stay provided that Respondent requested the stay within three working days from receipt of the decision; and provided that Respondent was able to prove that a bond had been posted in the amount of the tax, penalty, and interest that is currently delinquent and due and that an account had been opened in a local financial institution by the end of the first banking day following receipt of the decision, which account was to name Respondent's company and the Utah State Tax Commission as co-owners.  The order was served on Petitioner on XXXXX, and Petitioner filed a request for stay on XXXXX.  Petitioner enclosed $$$$$ and stated that a stockholders' meeting would not be held until XXXXX, at which time necessary arrangements could be made.  Petitioner failed to prove that a bond had been posted and failed to prove that an account had been opened at a local financial institution.

ORDER

            Based on the foregoing, the Utah State Tax Commission hereby denies Petitioner's request for a 30 day stay of execution of the order revoking sales tax license No. XXXXX.  The Commission hereby grants a limited stay, effective until XXXXX to allow Petitioner the opportunity make the necessary arrangements at the XXXXX stockholders' meeting.  By XXXXX, Petitioner must hand carry evidence of the bond and the bank account to the Appeals Section of the Utah State Tax Commission.  Failure to comply with this order shall result in the revocation of sales tax license No. XXXXX without further notice.

            DATED this 26 day of October , 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen                                                                G. Blaine Davis

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            Roger O. Tew

Commissioner                                                               Commissioner

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