BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
AUDITING
DIVISION OF THE : Appeal No. 87-0416
STATE TAX
COMMISSION OF UTAH, )
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission from an assessment of tax, a 100%
fraud penalty, and interest by the Auditing Division of the Utah state Tax
Commission (Respondent) on the XXXXX purchase of a XXXXX. Petitioner did not request an oral hearing. Therefore, the Tax Commission decides this
matter based on the materials in the file.
Petitioner
stated that although the subject vehicle has been used in Utah from time to
time, it has been extensively used outside the state. Petitioner stated that he
XXXXX is denied. However, a 10% penalty
is assessed in lieu of the 100% fraud penalty.
The
Auditing Division of the Utah State Tax Commission is hereby ordered to adjust
its records in accordance with this decision.
DATED
this 8 day of January, 1988.
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