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