BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-0996
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for an Informal Hearing on
XXXXX. James E. Harward, Hearing
Officer, heard the matter for the Tax Commission. The hearing was conducted by telephone. XXXXX represented the Petitioners. The Petitioners argued that the prepayment for the XXXXX, was
filed approximately fifteen days late.
The reason for the filing late was that the form had not been received
from the state. A letter dated XXXXX,
from XXXXX confirms that the second quarter sales tax return was not mailed to
the Petitioner. The letter gave ten
days to file the return from the date of the letter to avoid assessment of
penalties and interest.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order of the Utah Stat Tax Commission
that the penalty and interest be waived.
If the Petitioner has paid the amount previously requested then any
overpayment should be refunded to the Petitioner.
DATED
this 11 day of December, 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