BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-0757
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.
for an informal proceeding. James E.
Harward, Presiding Officer, heard the matter for and in behalf of the Tax
Commission. XXXXX represented the
Petitioner.
Petitioner
presented evidence that the return was in fact mailed in a timely fashion on or
about the XXXXX. From the XXXXX on, the
Petitioners were on XXXXX and had mailed the return in time to make the trip
without worrying about the return. The
Petitioner pointed out that the postmark on the envelope does not contain a
date. It is that contention of the
Petitioner that it was in fact timely prepared and filed.
DECISION AND ORDER
Based
on the foregoing, it is the decision and order of the Utah State Tax Commission
that the request of the Petitioner be granted and that the penalty associated
with the third quarter XXXXX sales tax be and is hereby waived.
DATED
this 29 day of September, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
FOR THE COMMISSION
G. Blaine
Davis