87-0291 - Sales

 

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.                                                     :

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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.