BEFORE THE STATE TAX COMMISSION OF UTAH
UTAH STATE TAX COMMISSION :
COLLECTION DIVISION, : INFORMAL DECISION
Petitioner, : SALES TAX REVOCATION
XXXXX ) Appeal No. 87-0154
Respondent. : Sales Tax No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission for an Informal Hearing on XXXXX. James E. Harward, Hearing Officer, heard the matter for the Tax Commission. XXXXX appeared after having been served with a Notice of Hearing.
At the outset of the hearing it was noted that this matter was originally scheduled for an Informal Hearing on XXXXX. At that time an individual by the name of XXXXX appeared representing the Petitioner. He maintained that he was not the owner of the property but that XXXXX was the owner. Therefore the matter was continued until service could be made upon XXXXX. XXXXX indicated during the outset of the hearing he was not longer the owner and that he had sold the business to XXXXX in late XXXXX.
DECISION AND ORDER
Based upon the foregoing, it is the Decision and Order of the Utah State Tax Commission that the license for XXXXX, No. XXXXX is hereby revoked. It appears from the evidence presented at both hearings that XXXXX is not longer in business, and added to that the misrepresentations regarding ownership the Tax commission has no other alternative but to revoke the license of XXXXX. Therefore, it is hereby ordered that the License No. XXXXX is hereby revoked and that any further business as XXXXX under that license may be a criminal
DATED this 26 day of June, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis