BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
UTAH STATE TAX COMMISSION :
COLLECTION
DIVISION, : INFORMAL DECISION
Petitioner, : SALES TAX REVOCATION
v. :
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
violation.
DATED
this 26 day of June, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis