88-0165

Sales

Signed 4/19/88

 

 

                  BEFORE THE STATE TAX COMMISSION OF UTAH

                   _____________________________________

 

COLLECTION DIVISION OF THE        )

UTAH STATE TAX COMMISSION,        )    FINDINGS OF FACTS,

                                  )    CONCLUSIONS OF LAW

          Petitioner,             )    AND FINAL DECISION

                                  )

XXXXX,                            )    Appeal No. 88‑0165

                                  )    Sales Tax No. XXXXX

          Respondent.             )

                   _____________________________________

 

                             STATEMENT OF CASE

          This matter came before the Utah State Tax Commission pursuant to the Rules of Administrative Procedure for Formal Adjudicative Proceedings.  Utah Code Ann. ' 63‑46B‑6, Et Seq. James E. Harward, hearing Officer, acted as presiding officer for and in behalf of the Tax Commission.  XXXXX appeared representing Petitioner.  XXXXX appeared representing the Respondent.

                                 FINDINGS

          1.  The agent for the Tax Commission was first assigned the account in XXXXX and made first contact with the Respondent on XXXXX.

          2.  Numerous attempts have been made by the Petitioner to reconcile the account and obtain payment of the past due and delinquent accounts.

          3.  Several repayment attempts were made by the Respondent; however, none were carried through and the matter still is outstanding and delinquent.

          4.  The account has now been worked for XXXXX years and with no decrease in liabilities.

          5.  The Respondent has lost money in the business.

          6.  Numerous debtors to the Respondent have filed bankruptcy.

          7.  Respondent has been unable to obtain a loan to pay off the outstanding and delinquent amounts.

          8.  The outstanding balance due and owing is in excess of $$$$$.

          9.  Respondent filed two returns for the XXXXX tax year.

                            CONCLUSIONS OF LAW

          1.  Respondent was responsible for the collection of sales and use tax imposed by the Utah Code Ann. '59-12-107 (1953).

          2.  Any sale or use tax imposed by Utah Code is due and payable to the Tax Commission quarterly on or before the last day of the month preceding each calendar quarterly period.  It is necessary that the return be filed with the Tax Commission.  The return shall be accompanied by remittance of the amount of tax required to be paid as reported by the return.  Utah Code Ann. ' 59‑12‑107(8).

          3.  The Commission is empowered to revoke the license of any person who violates any of the provisions of the Utah Code as it relates to the collection and payment of the tax.  Utah Code Ann. ' 59‑12‑106(1).

          4.  Respondents have violated provisions of the Utah Code as it relates to the payment of sales tax.

                            DECISION AND ORDER

          Based on the foregoing, it is the Decision and Order of the Utah Tax Commission that license No. XXXXX is hereby revoked.

          DATED this 19 day of April, 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

 

 

Notice is hereby given that the Respondent may request a reconsideration of this motion pursuant to Utah Code Ann. ' 63‑46B‑13 by filing a written request for reconsideration stating the specific grounds upon which relief is requested within ten (10) days from the date of this order.  Notice is further given that the Respondent may appeal this decision to the Supreme Court of the State of Utah pursuant to Utah Code Ann. ' 63‑46B‑16 within thirty (30) days from the date of this order.

 

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