88-0649 - Corporation Franchise

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL, DECISION

                                                                                    :

COLLECTION DIVISION OF THE                          :           Appeal No. 88-0649

            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 forms and instruction booklets for the filing and payment of the withholding tax for the corporate franchise tax are confusing and misleading. The return, itself, sets forth the minimum amount due; however, the Petitioner submitted in excess of the minimum amount.  Petitioner was required to pay the minimum amount in addition to the tax due for the simple reason that one of the share holders was a nonresident of the state of Utah.  The Petitioner has, in fact, paid the additional sums and now requests a waiver of the penalty.

DECISION AND ORDER

            The Tax Commission, based upon the evidence and arguments presented at the hearing, waives the outstanding penalties.

            DATED this 29 day of September, 1988.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

FOR THE COMMISSION

G. Blaine Davis