88-0001 - Sales

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

Petitioner, :

v. : INFORMAL DECISION

:

: Appeal No. 88-0001

COLLECTION DIVISION OF THE :

UTAH STATE TAX COMMISSION :

: Acct No. XXXXX

Respondent. :

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission pursuant to the rules of Administrative Procedure and the Administrative Procedures Act for informal adjudicative proceedings. No hearing was requested, therefore, the matter was conducted by review of the file before the Tax Commission.

The Petitioner had filed an appeal requesting a waiver of the penalty associated with the second quarter XXXXX sales tax.

Prior to a determination of the appeal, the penalties and interest associated with this case were abated by accounts verification on XXXXX. The account is now clear and shows no balances owing.

DECISION AND ORDER

Based upon the foregoing, the Tax Commission hereby orders the above captioned appeal dismissed.

DATED this 2 day of March, 1990.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner