BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 88-0754
UTAH STATE TAX COMMISSION, : Acct. No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission as an informal adjudicative proceeding under Utah Code Ann. §63-46b-5. A hearing was not requested nor is one provided for by statute or rule. It is the decision of the Tax Commission after reviewing the facts and evidence in the file that the Petitioner did in fact close its sales tax account in XXXXX. The assessment of penalty for the quarterly periods of XXXXX is hereby overturned and the account No. XXXXX is ordered closed with no further obligation for penalties and interest for the periods in question.
DATED this 16 day of June, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis