88-520             to 88-0522

Sales

Signed 10/11/88

 

 

                  BEFORE THE STATE TAX COMMISSION OF UTAH

                   _____________________________________

 

XXXXX    

XXXXX

XXXXX                             )

          Petitioner,             )    FINDINGS OF FACT

                                  )    CONCLUSIONS OF LAW

v.                                )    AND FINAL DECISION

COLLECTION DIVISION OF THE        )    Appeal No. 88-0520

                                  )    to No.88-0522

UTAH STATE TAX COMMISSION,        )    Acct. No. XXXXX

                                  )   

          Respondent.             )   

                   _____________________________________

 

                             STATEMENT OF CASE

          This matter came before the Utah State Tax Commission for a prehearing conference on the XXXXX.  James E. Harward, presiding officer, heard the matter for and in behalf of the Tax Commission.  XXXXX, representing Petitioners.  During the course of the hearing, the presiding officer converted the prehearing conference to a hearing and took evidence and arguments on behalf of the Petitioners.  Based upon the foregoing the Tax Commission makes its

                             FINDINGS OF FACT

          1.  The period in question is the second quarter prepayment, XXXXX.

          2.  The tax involved is Sales Tax.

          3.  The fiscal year end for the Petitioner is XXXXX.

          4.  A preliminary report for the fiscal year end upon which the quarterly sales tax report is based was not completed until XXXXX.  The preliminary report shows a very large volume increase of transactions over the preceding year which resulted in greater difficulty in achieving the required results for the timely filing of the prepayment requirements for the second quarter of the year.

          5.  Petitioners were approximately XXXXX days late or postmarked XXXXX days late from the due date of the prepayment.

                             CONCLUSION OF LAW

          The Tax Commission has authority under the Utah Code Ann. ' 59‑1‑401(7)for the waiver reduction or abatement of penalties and interest upon sufficient grounds.

                            DECISION AND ORDER

          The Tax Commission, after reviewing the evidence and arguments of the Petitioner find sufficient grounds for the waiver of the late payment penalty. However, interest shall not be waived or abated.

          DATED this 11 day of October, 1988.

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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