BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 88-0014
UTAH STATE TAX COMMISSION, : Acct. No. XXXXX
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