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).
^^