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