BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
UTAH STATE TAX COMMISSION :
COLLECTION
DIVISION, : ORDER GRANTING
Petitioner, : MODIFIED STAY
v. : Appeal No. 87-0056
XXXXX ) Sales Tax License No. XXXXX
Respondent. :
_____________________________________
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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