88-0085 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

Petitioner, :

v. : INFORMAL DECISION

:

COLLECTION DIVISION OF THE : Appeal No. 88-0085

STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX

Respondent. :

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission as an informal adjudicative proceeding under Utah Code Ann. 63-46b-5. James E. Harward acted as the presiding officer for the Utah State Tax Commission. XXXXX appeared representing the Petitioner.

The Petitioner presented evidence that the business was begun in XXXXX. At that time a tax number was requested. The number and the tax forms were not received until after the due date of the quarterly return. Petitioner made several calls to the tax commission requesting the form before it actually arrived.

DECISION

The Tax Commission, after reviewing the recommendation of the presiding officer and the evidence and arguments presented at the hearing, hereby grants the request of Petitioner and waives the penalty. It is so ordered.

DATED this 26 day of August of 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