87-2158 - Special Fuel

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

COLLECTION DIVISION OF THE                          :           Appeal No. 87-2158

            UTAH STATE TAX COMMISSION,            :           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.  XXXXX appeared representing the Petitioner.  The matter was conducted over long distance telephone lines.  Petitioner presented evidence and arguments that returns were timely and properly filed for all of XXXXX which return indicated that Petitioner is no longer traveling in the State of Utah.  It appears from the dates and the time signature on those returns that they were timely and properly filed.  In addition, the Petitioner sent in numerous returns indicating that returns were no longer being filed because Petitioner was not in Utah.  After all of these returns were filed and properly sent in notifying the Tax Commission that they were no longer running trucks in Utah, the Tax Commission assessed a penalty for XXXXX.  The return was dated XXXXX, and signed by XXXXX indicates that no trucks run in Utah "none" was properly filed and sent in by the Petitioner.

DECISION AND ORDER

            Based upon the foregoing, it is the Decision and Order of the Utah State Tax Commission that the penalty be waived.

            DATED this 23 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