87-0996 - Sales

 

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