BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-1842
STATE TAX
COMMISSION OF UTAH, ) Acct. 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 and on behalf of the Tax Commission. XXXXX appeared representing the Petitioner.
In
XXXXX the Petitioner qualified to make the prepayment for XXXXX. Prior to that time they had not been
required to make such a payment and were unaware of the requirements of the
Utah Code as it relates to the prepayment for XXXXX sales tax. The second quarter return and payment was
timely made on a quarterly basis. The
Petitioner was assessed a late penalty of $$$$$ and interest of $$$$$ for their
failure to timely file the prepayment.
The Petitioner has paid the interest and has requested a waiver of the
penalty.
DECISION AND ORDER
Based
upon the foregoing it is the Decision and Order of the Utah State Tax
Commission that the penalty associated with the late filing of XXXXX prepayment
is hereby waived.
DATED
this 2 day of February, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner