87-1833 - Sales

 

BEFORE THE UTAH STATE TAX COMMISSION OF UTAH

_____________________________________________

XXXXX

v.                                                                                 :

COLLECTION DIVISION OF THE                          :           Appeal No. 87-1833

            UTAH STATE TAX COMMISSION             :           Accounts 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, XXXXX appeared representing the Petitioner.  The three taxes involved, i.e. motor fuel, sales and withholding were due on XXXXX.  All three were filed and paid on XXXXX.  The Petitioner would like consideration given to the forty years of good payment history in its request to waive $$$$$ in penalties.  Further, the Petitioner presented evidence that the motor fuel tax is being taxed twice, that he is paying tax at the pumps as well as paying tax on a quarterly return.  Evidence was presented of receipts of fuel purchased which included sales tax.

DECISION AND ORDER

            The Tax Commission, after reviewing the evidence and arguments of the Petitioner, hereby affirms the penalties associated with the three tax filings and payments as follows:

                        Acct. No. XXXXX                              $$$$$

                        Acct. No. XXXXX                              $$$$$

                        Acct. No. XXXXX                              $$$$$

            DATED this 8 day of January, 1988.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis