88-0493
Sales
Signed 2/24/89
BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX,
)
Petitioner, ) FINDINGS OF
FACT,
) CONCLUSIONS OF LAW
v. ) AND FINAL DECISION
) Appeal No. 88-0493
COLLECTION
DIVISION OF THE )
STATE TAX
COMMISSION OF UTAH, ) Acct No. XXXXX
Respondent. )
_____________________________________
This matter came before the Utah State
Tax Commission for a pre‑hearing conference on XXXXX. James E. Harward Presiding Officer heard the
matter for and in behalf the Tax Commission.
XXXXX appeared representing the Petitioner. During the course of the pre‑hearing conference, the matter
was converted to a hearing pursuant to the Rules of Administrative Procedure
and the Administrative Procedure's Act.
Based upon the evidence and arguments presented at the hearing, and the
recommendations of the Presiding Officer of the Tax Commission, the Tax
Commission makes its:
FINDINGS OF FACT
1.
The Tax in question is Sales Tax.
2.
Period in question is Second Quarter of XXXXX.
3.
During the period in question the Petitioner was relocating its offices
from Utah to California. In the move
the records were boxed and shipped as well as the computer and computer
programs. In attempting to reconcile
the accounts and put the matter back together, the returns and the payments
were late.
CONCLUSIONS OF
LAW
The Tax Commission is empowered by
Utah Code Ann. ' 59‑‑1‑401(8),
to waive, reduce or abate penalties and/or interest.
DECISION AND
ORDER
The Tax Commission after reviewing the
evidence and arguments of the Petitioner and the filing record of the
Petitioner, hereby grants the Petitioners request, and waives the penalties
associated with the late filing of the quarter in question. The Tax Commission does not, however, waive
the interest. It is so ordered.
DATED this 24 day of February, 1989.
BY ORDER OF THE
UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Chairman Commissioner
Joe B. Pacheco G. Blaine Davis
Commissioner Commissioner
NOTICE: You
have ten (10) days after the date of the final order to file a request for
reconsideration or thirty (30) days after the date of final order to file in
Supreme Court a petition for judicial review.
Utah Code Ann. '' 63‑46b‑13(1),
63‑46b‑14(2)(a).
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