BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-1587
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
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. XXXXX was present by way of long distant telephone conference call.
Petitioner presented evidence that the quarterly return for XXXXX sales tax had a mathematical error which resulted in an underpayment of the tax by $$$$$. A $50.00 late payment fee was assessed. The quarter was paid on time and the payment that was received was also paid on time.
DECISION AND ORDER
Based upon the foregoing, it is the Decision and Order of the Utah State Tax Commission that the late filing fee of $50.00 is hereby waived.
DATED this 2 day of February, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis