BEFORE THE UTAH STATE TAX COMMISSION OF UTAH
v. : ORDER OF APPROVAL
AUDITING DIVISION OF THE, : Appeal No. 87-0949
STATE TAX COMMISSION OF UTAH )
STATEMENT OF CASE
This is an appeal to the Utah State Tax Commission from a Notice of Deficiency Assessed against Petitioner for improperly accepting a nonresident affidavit on the purchase of a new XXXXX. Respondent assessed tax, a 100% penalty, and associated interest.
Petitioner subsequently took corrective measures at the dealership to prevent improper receipt of nonresident affidavits in the future; requested that the Tax Commission reduce the penalty from 100% to a 10% negligence penalty; and paid the tax, a 10% penalty, and accrued interest through XXXXX. Respondent agreed to the 10% negligence penalty.
Based on the foregoing, the Tax Commission hereby approves the reduction in penalty from 100% to 10% on sales and use tax account no. XXXXX for the audit period XXXXX.
The Auditing Division is hereby ordered to adjust its records in accordance with this Order of Approval.
DATED this 10 day of May, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis