88-0512

Sales

Signed 1/30/89

 

 

                  BEFORE THE STATE TAX COMMISSION OF UTAH

                   _____________________________________

 

XXXXX,

          Petitioner,             )

                                  )

v.                                )    FINDINGS OF FACT,

                                  )         CONCLUSIONS OF LAW

                                  )    AND FINAL DECISION

COLLECTION DIVISION OF THE        )    Appeal No. 88‑0512

STATE TAX COMMISSION OF UTAH,     )    Acct. No. XXXXX

          Respondent.             )

                   _____________________________________

                             STATEMENT OF CASE

          This matter came before the Utah State Tax Commission for a formal hearing on the XXXXX.  James E. Harward, Presiding Officer, heard the matter for and on behalf of the Tax Commission.  The matter was conducted over long distance telephone lines and recorded electronically.

          Based upon the evidence and arguments presented at the hearing and the recommendations of the hearing officer, the Tax Commission makes its:

                             FINDINGS OF FACT

          1.  The tax in question is sales tax.

          2.  The period in question is the first quarter of XXXXX.

          3.  The return was timely filed.

          4.  Payment was not received with the return.

          5.  The Petitioner submitted evidence which indicated that check XXXXX was issued and was attached to the return.  This evidence consisted of copies of check numbers XXXXX and XXXXX, which indicated that the check was in fact issued on the XXXXX, which would be in a timely matter.

                            CONCLUSIONS OF LAW

          The Tax Commission is granted authority to waive, reduce or abate penalty and interest after making a record of its reasons.

                              FINAL DECISION

          The Tax Commission hereby grants Petitioner's request and waives penalty only for the first quarter of XXXXX sales tax, any interest associated with the penalty is also waived.

          DATED this 30 day of January, 1989.

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: 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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