BEFORE THE STATE TAX COMMISSION OF UTAH
COLLECTION DIVISION OF THE : INFORMAL DECISION
UTAH STATE TAX COMMISSION, : SALES TAX REVOCATION
v. : Appeal No. 87-1915
XXXXX ) Sales Tax No. XXXXX
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;
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
DATED this 8 day of
January of 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis