BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
:
v. : INFORMAL DECISION
:
COLLECTION DIVISION
OF THE : Appeal No. 88-0014
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 in the Administrative Procedures Act, Utah Code
Ann. James E. Harward, Presiding
Officer, reviewed the matter for and in behalf of the Tax Commission. No hearing was conducted. Petitioner presented evidence that sales tax
license was applied for and received the first quarter of XXXXX. No computer generated forms were sent to the
Petitioner for the first quarter XXXXX.
Petitioner did not therefore file a return. However, a return was received and filed for the second quarter
XXXXX.
DECISION AND ORDER
The
Tax Commission recognizes the difficulty on the first quarter filing after
receiving a sales tax license; therefore, the Commission waives the penalty and
interest associated with that late filing.
It is so ordered.
DATED
this 29 day of September, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
FOR THE COMMISSION
G. Blaine
Davis
Commissioner