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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