87-0268 - Sales

 

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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