BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
UTAH STATE TAX
COMMISSION, ) INFORMAL DECISION
COLLECTION
DIVISION, ) SALES TAX REVOCATION
Petitioner, ) ORDER
v. )
XXXXX ) Appeal No. 87-0264
) Sales Tax
License No. XXXXX
Respondent. )
_____________________________________
STATEMENT OF CASE
Petitioner
requested the sales tax license revocation of Respondent. An informal hearing
was held on XXXXX. XXXXX represented
Petitioner. XXXXX represented
Respondent. James E. Harward, Hearing
Officer, heard the matter for the Utah State Tax Commission. Following the argument of petitioner and
respondent, the parties entered into a repayment agreement. The parties agreed as follows:
1.
Respondent will pay $$$$$ on XXXXX.
2.
Respondent will pay $$$$$ on XXXXX.
3.
Respondent will pay $$$$$ on XXXXX of each month thereafter until the sales tax
liability is reduced to zero.
4.
Respondent agrees to file quarterly reports timely and to pay quarterly sales
tax liabilities timely.
5.
Respondent agrees to open a trust account immediately for weekly deposits of
sales tax collected.
6.
Respondent agrees to make all payments of both current and delinquent sales tax
liabilities with bank cashier's checks.
ORDER
Based on the foregoing, the Utah State Tax
Commission orders:
1.
Respondent to pay $$$$$ on XXXXX;
2.
Respondent to pay $$$$$ on XXXXX;
3.
Respondent to pay $$$$$ on XXXXX of each month beginning with XXXXX, until
Respondent's delinquent sales tax liability is reduced to zero;
4.
Respondent to timely file and pay quarterly sales tax reports and liabilities
in a timely manner;
5.
Respondent to open a trust account immediately in which to make weekly deposits
of sales tax collected;
6.
Respondent to make all current and delinquent sales tax payments by bank
cashier's checks.
If
Respondent does not comply with each and every element of this Order,
Respondent's sales tax license will be revoked immediately.
DATED
this 20 day of May, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH
R. H. Hansen Roger
Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner
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