88-0087 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

Petitioner, :

v. : INFORMAL DECISION

:

COLLECTION DIVISION OF THE : Appeal No. 88-0087

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 represented the Petitioner.

DECISION

The Tax Commission, after reviewing the recommendation of the presiding officer and the evidence and arguments presented at the hearing, grants the request of the Petitioner and waive the penalty. The Tax Commission finds that since this was a new business and he had not received his sales tax forms in the mail for timely filing of the first quarter there is sufficient reason to waive the penalty.

DATED this 31 day of May 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