87-1015 - Special Fuel

 

BEFORE THE UTAH STATE TAX COMMISSION OF UTAH

_____________________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

COLLECTION DIVISION OF THE                          :           Appeal No. 87-1015

            UTAH STATE TAX COMMISSION,            :           Account No. XXXXX

            Respondent.                                                     :

______________________________________________

STATEMENT OF CASE

            This is an appeal to the Utah State Tax Commission from a decision of the Collection division of the Utah State Tax Commission (Respondent) to assess penalty and interest on special fuel account no. XXXXX for the XXXXX.  An informal hearing was held on XXXXX, in the offices of the Utah State Tax Commission.  David J. Angerhofer, hearing officer, heard the matter for the Tax Commission.  XXXXX represented the Petitioner.

            Petitioner stated that the return was filed on the last day of the month rather than on the 25 because of a mistaken belief that the return was due on the last day of the month.  Petitioner stated that several other states have been added to the company's fuel consumption list and that the returns for all of the other states were due on the last day of the month following the end of the quarter.  Petitioner also noted that he had temporarily assumed the special fuel tax return responsibilities for the period in question.  Petitioner filed in good faith and requests a waiver of the penalty and interest.

FINDINGS

            Respondent properly assessed penalty and interest in this matter because the return was, in fact, filed late.  The Tax Commission finds no basis on which to waive the penalty and interest.

DECISION AND ORDER

            Based on the foregoing, it is the Decision and Order of the Utah State Tax Commission that Petitioner's request for waiver of penalty and interest on special fuel tax account no. XXXXX for the XXXXX be denied.

            The assessment of penalty and interest by the Collection Division of the Utah State Tax Commission is hereby affirmed.

            DATED this 2 day of February, 1988.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Dais

Commissioner                                                               Commissioner

NOTICE:  You have 30 days after the date on the mailing certificate to request a formal hearing.

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