BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION, : INFORMAL
DECISION
Petitioner : SALES TAX REVOCATION
v. :
XXXXX ) Appeal No. 87-3123
Respondent. : Sales Tax No. XXXXX
_____________________________________
STATEMENT OF CASE
Petitioner
filed an application for the revocation of sales tax license No. XXXXX pursuant
to Utah Code Ann. §59-12-106 (1953). A
hearing was scheduled on XXXXX. The
Respondent failed to appear. By
certified letter dated XXXXX, Jerry E. Larrabee, Tax Appeals Supervisor ordered
Respondent pursuant to Rule R861-05A-1-E to show cause within ten (10) days of
the date of the letter why the petition should not be granted for revocation of
Respondent's license. Respondent was warned that failure to show cause within
the ten day period would result in the revocation of sales tax license No.
XXXXX. The Respondent failed to show
cause.
ORDER
The
Utah State Tax Commission hereby revokes sales tax license No. XXXXX for
failure to comply with provisions of the Utah Sales and Use Tax Act, Utah Code
Ann. §59-12-107 (1953). Respondent is
ordered to close the doors of XXXXX to business and to deliver its sales tax
license to the Utah State Tax Commission.
Failure to comply with this order may result in criminal prosecution
being taken against the Respondent. The
revocation of the Respondent's sales tax license is effective immediately
unless the Respondent requests in writing, three (3) working days from receipt
of this decision, that the Tax Commission stay the execution of this order for
thirty days, provided the Respondent is able to prove that the following
conditions have been met:
a.
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,
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 10 day of February, 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
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