88-0208
Special Fuel
Signed 2/23/88
BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
)
Petitioner, ) FINDINGS OF
FACT,
) CONCLUSIONS OF LAW
v. ) AND FINAL DECISION
COLLECTION
DIVISION OF THE ) Appeal No. 88-0208
UTAH STATE TAX
COMMISSION, ) Acct. No. XXXXX
Respondent. )
_____________________________________
STATEMENT OF
CASE
This matter came before the Utah State
Tax Commission for a formal Hearing XXXXX.
James E. Harward, Hearing Officer, and R. H. Hansen, Chairman, heard the
matter for the Tax Commission. XXXXX
appeared representing the Petitioner.
Based upon the evidence and arguments
presented at the hearing and the file at the Tax Commission, the Tax Commission
makes its:
FINDINGS OF
FACTS
1.
Petitioner has been assigned account No. XXXXX for special fuel user tax
purposes.
2.
For a period beginning the first quarter of XXXXX through the second
quarter of XXXXX, Petitioner was late in filing its special fuel user tax
return and payment.
3.
The return and payment was made before the end of the month.
4.
The return was due on 25th day of the month.
5.
Petitioner, after notification of the problem, has filed timely ever
since.
6.
Petitioner made numerous attempts to resolve the matter with the Tax
Commission.
7.
The Tax Commission recognizes an inordinate delay in the processing of
Petitioners case.
DECISION
Based upon the foregoing, it is the
decision of the Utah State Tax Commission that the account for the period of
the first quarter of XXXXX through the second quarter of XXXXX be reduced to
$$$$$.
DATED this 23 day of February, 1987.
BY ORDER OF THE
STATE TAX COMMISSION OF UTAH.
ABSENT
R. H. Hansen Roger O. Tew
Chairman Commissioner
Joe B. Pacheco G. Blaine Davis
Commissioner Commissioner
NOTICE: It is
hereby given that you have 30 days from the date of mailing of this decision to
appeal to the Supreme Court of the State of Utah.
^^