BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, : ORDER
v. : Appeal No. 87-1578
AUDITING
DIVISION OF THE :
UTAH STATE TAX COMMISSION, : Acct
No. XXXXX
Respondent. :
_____________________________________
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.
FINDINGS
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
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner