BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
UTAH STATE TAX
COMMISSION )
COLLECTION
DIVISION, ) INFORMAL DECISION
Petitioner, ) SALES TAX LICENSE REVOCATION
v. )
XXXXX ) Appeal No. 87-0268
in care of
XXXXX ) Sales Tax No. XXXXX
Respondent. )
_____________________________________
STATEMENT OF CASE
An
Informal Hearing was held on XXXXX.
XXXXX appeared for Respondent XXXXX.
XXXXX represented Petitioner.
James E. Harward, Hearing Officer, heard the matter for the Utah State
Tax Commission. XXXXX acknowledged that
the sales tax is due and payable and indicated that he has been in business for
seventeen years. Respondent has an
outstanding liability of $$$$$ from the sales tax periods dating from
XXXXX. Respondent has stayed current
since that time, but has done little to retire the outstanding liability. Respondent has been trying to obtain
financing provision of this [Sales Tax] Act. . . Utah Code Ann. 59-15-3 (Supp.
1986).
DECISION AND ORDER
Based
on the foregoing, it is the Decision and Order of the Utah State Tax
Commission:
1.
That Respondent's sales tax license, No. XXXXX, is hereby revoked for failure
to comply with the provisions of the Utah Sales Tax Act, Utah Code Ann.
59-15-5.
2.
That Respondent is ordered to close the doors of XXXXX in care of XXXXX, and to
deliver its sales tax license to the Utah State Tax Commission. Failure to comply with this order may result
in criminal prosecution being taken against the Respondent.
3.
The revocation of Respondent's sales tax license is effective immediately,
unless Respondent requests in writing, within three working days from receipt
of this decision, that the Commission stay the execution of this order for
thirty (30) days, provided the Respondent is able to prove that the following
conditions have been met:
a.
A bond has been posted in the amount of the tax, penalty, and interest that is currently
delinquent and due. The bond must be in
the form of a cashier's check, certificate of deposit, surety bond, or cash;
and
b.
An account has been opened in a local financial institution by the end of the
first banking day following receipt of this decision. The account must name the Respondent's company and the Utah State
Tax Commission as co-owners. In
addition, the Respondent must make weekly deposits into the account in the
amount of the current accruing sales tax liability.
DATED
this 19 day of June, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen. Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner
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