BEFORE THE UTAH STATE TAX COMMISSION
Petitioner, : ORDER
v. : Appeal No. 87-1578
AUDITING DIVISION OF THE :
UTAH STATE TAX COMMISSION, : Acct No. XXXXX
STATEMENT OF CASE
This matter comes before the Utah State Tax Commission upon a Petition for Reconsideration dated XXXXX, filed by Petitioner as a result of the Commission's final decision dated XXXXX.
Petitioner presents no new facts nor does Petitioner allege any error of fact or law in its petition. The petition is based on the fact that Petitioner did not commit any wrongful act and feels that it should not be penalized.
1. Utah Administrative Rule R861-1A-5(P provides that a Petition for Reconsideration "will allege as grounds for reconsideration either a mistake in law or fact, or the discovery of new evidence."
2. The Petition for Reconsideration filed by Petitioner does not set forth any mistake of law or fact nor does it assert the discovery of new evidence. The normal penalty is $$$$$ per pack of cigarettes. The Commission reduced that penalty to $$$$$ per pack of cigarettes in compliance with previous Commission decisions in such cases. This reduced the penalty from $$$$$ down to $$$$$, a reduction of $$$$$.
DECISION AND ORDER
Based upon the foregoing, it is the decision and order of the Utah State Tax Commission that this Petition for Reconsideration is denied.
DATED this 19 day of June, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis