87-1915 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

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COLLECTION DIVISION OF THE                          :           INFORMAL DECISION

            UTAH STATE TAX COMMISSION,            :           SALES TAX REVOCATION

            Petitioner,                                                         :

v.                                                                                 :           Appeal No. 87-1915

XXXXX                                                                                  )           Sales Tax No. XXXXX

            Respondent.                                                     :

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STATEMENT OF CASE

            By letter dated XXXXX, Respondent was notified by James E. Harward, Hearing Officer, that a sales tax license revocation hearing for license No. XXXXX was scheduled for XXXXX, in room 504 of the Heber M. Wells Building.  The Respondent did not appear for the hearing.  By certifies letter dated XXXXX, Jerry Larrabee notified Respondent that pursuant to Rule R861-05-1-E Respondent had, ten (10) from the date of that letter to show cause why the petition should not be granted for revocation of sales tax license No. XXXXX.  Respondent was warned that failure to show cause within ten days would result in the revocation of sales tax license No. XXXXX.  Respondent failed to show cause within ten days from the date of the order.

DECISION AND ORDER

            Based on the foregoing, it is the Decision and Order of the Utah State Tax Commission to revoke sales tax license No. XXXXX.  Respondent is ordered to close the doors of XXXXX to business and to deliver the sales tax license to the Utah State Tax Commission.  Failure to comply with this order may result in criminal prosecution being taken against Respondent.

            The revocation of Respondent's sales tax license is effective immediately, unless Respondent requests in writing, within three working days from receipt of this decision, that the Commission stay the execution of this order for thirty (30) days, provided the Respondent is able to prove that the following conditions have been met:

            a. bond has been posted in the amount of the tax, penalty, and interest that is currently delinquent and due.  The bond must be in the form of a cashier's check, certificate of deposit, surety bond, or cash; and

            b. An account has been opened in a local financial institution by the end of the first banking day following receipt of this decision.  The account must name the Respondent's company and the Utah State Tax Commission as co-owners.  In addition, the Respondent must make weekly deposits into the account in the amount of the current

            accruing sales tax liability.

            DATED this 8 day of January of 1988.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner   Commissioner