BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
:
Petitioner, : FINDINGS IN FACT
: CONCLUSIONS
OF LAW
v. : AND FINAL DECISION
COLLECTION DIVISION
OF THE : Appeal No. 88-0617
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 was present. During the course of the prehearing conference, the matter was converted
to a hearing and evidence was taken and arguments presented. Based upon the foregoing, the Tax Commission
make its:
FINDINGS OF FACT
1. Tax in question: Special Fuel User Tax.
2. Period in question: XXXXX.
3. Petitioner erected a XXXXX for the purposes
of purchasing bulk XXXXX.
4. Petitioner shopped and purchased the XXXXX
at the best price he was able to obtain.
5. The seller of the XXXXX did not collect
sales tax nor did he obtain an exemption certificate from the Petitioner.
6. Petitioner was assessed tax and a fraud
penalty for the periods in question.
7. No evidence is contained in the file or was
presented at the hearing which would substantiate a fraud penalty.
CONCLUSIONS OF LAW
Utah
Code Ann. §59-1-401(7) grants the Tax Commission authority to waive, reduce or
compromise any penalties and interest.
DECISION OF ORDER
Based
upon the foregoing, it is the decision and order of Utah State Tax Commission
that a XXXXX negligence penalty be imposed.
Therefore the penalty is reduced to $$$$$.
DATED
this 5 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