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