BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-2122
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 the Tax Commission. R. H. Hansen, Chairman of the Utah State Tax Commission was
present. XXXXX appeared representing
the Petitioner.
The
Petitioner argued that the XXXXX took over possession and operation of XXXXX in
XXXXX. Just prior to that time the
management of XXXXX had paid a sales use tax audit deficiency which included
interest and penalties. The Petitioners
request that the interest and penalties be refunded for the benefit of the
depositors who are standing to lose money on their deposits and also to defray
the cost of administration.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order of the Utah State Tax
Commission that insufficient evidence was presented by the XXXXX to justify the
refunding of the penalty and interest which was assessed for the sales tax
audit deficiency.
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
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner