BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX ) INFORMAL DECISION
v. :
COLLECTION
DIVISION OF THE : Appeal No. 87-0291
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
An
Informal Hearing was held on XXXXX.
XXXXX represented the Petitioner.
James E. Harward, Hearing Officer, heard the matter for the Utah State
Tax Commission. XXXXX testified that due
to a change in employee staff, the XXXXX, prepayment was not made in a timely
manner. Formerly, Petitioner had not
been required to make an XXXXX prepayment on their sales tax liability.
DECISION AND ORDER
Based
on the foregoing, it is the Decision and Order of the Utah State Tax Commission
to grant Petitioner's request for waiver of penalty on the grounds that it was
the Petitioner's first time to make the prepayment. Interest, however, will not
be waived.
DATED
this 1 day of October, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Joe
B. Pacheco
Chairman Commissioner
Roger O. Tew G.
Blaine Davis
Commissioner Commissioner
NOTICE: You have 30 days after the date on the Mailing Certificate to
request a Formal Hearing.