BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-0605
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.
for an informal proceeding. James E.
Harward, Presiding Officer, heard the matter for and in behalf of the Tax
Commission. XXXXX represented the
Petitioner.
Petitioner
presented evidence that the return was timely prepared and filed and placed in
the mail services of the XXXXX.
Petitioner had no ability to control the mail after it was placed with
the XXXXX mailing services. Apparently
it was late in that the Tax Commission received approximately XXXXX days
late. The return was an information
return with no tax due only.
DECISION AND ORDER
Based
upon the foregoing, it is the decision and order of the Utah State Tax
Commission that Petitioner's request be granted and that the penalty associated
with the late filing of the second quarter XXXXX sales tax be and is hereby
waived.
DATED
this 29 day of September, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
FOR THE COMMISSION
G. Blaine
Davis