87-0953 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

COLLECTION DIVISION OF THE                          :

            UTAH STATE TAX COMMISSION,            :           ORDER

            Petitioner,                                                         :

v.                                                                                 :

XXXXX                                                                                  )           Appeal No. 87-0953

            Respondent.                                                     :           Sales Tax No. XXXXX

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STATEMENT OF CASE

            On XXXXX, the Utah State Tax Commission revoked sales tax license No. XXXXX but stayed the revocation order contingent upon the completion of several conditions which were set forth in the informal decision.  The decision also stated that if the Respondent failed to comply with those conditions the stay would be removed and the license revoked without further hearing.  In a memo dated XXXXX, XXXXX, Tax Compliance Agent, informed the Appeals Section of the Utah State Tax Commission that Respondent's payment agreement was in default.  On XXXXX, James E. Harward, Hearing Officer, gave Respondent ten (10) days to give good cause why the stay should not be removed.  Respondent responded on XXXXX notifying the Tax Commission of various misunderstandings but failing to give good cause why the payment agreement was not adhered to.

ORDER

            Based on the foregoing, the Utah State Tax Commission hereby removes the stay and revokes sales tax license No. XXXXX without further hearing in accordance with the informal decision dated XXXXX.

            DATED this 22 day of September, 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

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