BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-0604
UTAH STATE TAX COMMISSION, : Acct.
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the rules of
administrative procedure in the Administrative Procedures Act of Utah Code Ann.
Presiding Officer was James E. Harward.
XXXXX appeared representing the Petitioner.
The
Petitioner presented evidence that the second quarter XXXXX return for sales
tax liability was filed late on the grounds that the Petitioner had filed for a
sales tax license in XXXXX. He was told
that he would be receiving the forms to file the return. No forms were received. Immediately Upon notification Petitioner
paid the penalty and filed the returns.
DECISION AND ORDER
The
Tax Commission, based upon the circumstances set out above, elects to waive the
penalty associated with the late filing of the second quarter XXXXX; however,
the Tax Commission affirms the assessment of interest. It is so ordered.
DATED
this 27 day of September, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
FOR THE COMMISSION
G. Blaine
Davis
Commissioner