87-0985 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

UTAH STATE TAX COMMISSION, :

COLLECTION DIVISION, : INFORMAL DECISION

Petitioner, : SALES TAX REVOCATION

v. :

XXXXX ) Appeal No. 87-0985

Respondent. : Sales Tax No. XXXXX

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STATEMENT OF CASE

By letter dated XXXXX, Respondent was notified by Jerry E. Larrabee, Tax Appeals Supervisor, that an Informal Hearing on the above-captioned matter was scheduled for XXXXX, in Room 504 of the Heber M. Wells Office Building. The Respondent did not appear for that hearing. By certified letter dated XXXXX, Jerry Larrabee notified Respondent that pursuant to Rule A12-01-1:5(6) (renumbered to R861-05A-1-E), Petitioner had ten days from the date of that letter to show cause why the Petition should not be granted for the revocation of Respondent's license because of the failure to appear at the scheduled hearing. The Respondent failed to respond.

DECISION AND ORDER

Based on the foregoing, it is the decision of the Utah State Tax Commission that Respondent's sales tax license, No. XXXXX, be revoked for failure to comply with provisions of the Utah Sales and Use Tax Act, Utah Code Ann. §59-12-107 (1953). Respondent is ordered to close the doors of XXXXX to business and to deliver its sales tax license to the Utah State Tax Commission. Failure to comply with this order may result in criminal prosecution being taken against the Respondent.

DATED this 17 day of November, 1987.

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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