88-0754 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

Petitioner, :

v. : INFORMAL DECISION

:

COLLECTION DIVISION OF THE : Appeal No. 88-0754

UTAH STATE TAX COMMISSION, : Acct. No. XXXXX

Respondent. :

_____________________________________

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

Chairman Commissioner

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner