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.

 

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