BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-0627
UTAH STATE TAX COMMISSION, : Acct.
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission for reconsideration of a
Commission decision denying a request for waiver of a penalty assessment on
Petitioner's XXXXX special fuel user's tax.
Pursuant to Utah Code Ann. §63-46b-5(1)(b), no hearing was held. A review of Petitioner's file served as the
evidentiary basis for this decision.
Petitioner
failed to file a special fuel user's report for the first and second quarters
of XXXXX. A letter from the Petitioner
indicates that there has been no fuel use in Utah since XXXXX. However, delinquencies did not occur until
XXXXX. Petitioner attributes the error
to the inexperience of a new employee and asks that the penalty for late filing
be waived.
FINDINGS
Utah
Code Ann. §59-13-05(1) stipulates that the user of special fuel must make a
report on or before the last day of the month following the reporting period,
and Subsection (3) provides for the imposition of a penalty for failure to do
so. Petitioner was required to file on
a quarterly basis, and thus the first and second quarters special fuel user tax
returns were due on or before XXXXX and XXXXX, respectively. Petitioner's failure to file timely reports
subjected it to liability for late filing penalties. Utah Code Ann. §59-1-401(1)(b) provides that a penalty of at
least $$$$$ shall be assessed for failure to file a timely tax due or no tax
due return.
However,
because of Petitioner's prior good filing history the Tax Commission finds
reasonable cause to waive the penalty.
DECISION AND ORDER
Based
on the foregoing facts, it is the decision and order of the Commission that the
request for a waiver of penalties be granted.
DATED
this 29 day of September, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
FOR THE COMMISSION
G. Blaine
Davis
Commissioner