BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 88-0757
UTAH STATE TAX COMMISSION, : Acct. No. XXXXX
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