BEFORE THE UTAH STATE TAX
COMMISSION OF UTAH
_____________________________________________
XXXXX
Petitioner, :
v. : ORDER OF APPROVAL
AUDITING
DIVISION OF THE, : Appeal No. 87-0949
STATE TAX
COMMISSION OF UTAH )
Respondent. :
______________________________________________
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.
ORDER
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.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner
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