88-1184 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           FINDINGS OF FACT

                                                                                    :           CONCLUSIONS OF LAW, &

                                                                                    :           FINAL DECISION

COLLECTION DIVISION OF THE                          :           Appeal No. 88-1184

STATE TAX COMMISSION OF UTAH,                  )           Acct. No. XXXXX

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            A prehearing conference was held on XXXXX in the offices of the Utah State Tax Commission.  David J. Angerhofer, Presiding Officer, heard the matter for the Tax Commission.  XXXXX represented the Petitioner.  During the course of the prehearing conference the preceding was converted to a formal hearing.

            Petitioner stated that for the third quarter of XXXXX Petitioner properly prepared and filed the checks in the amounts of sales and use taxes due for sales and use tax account No. XXXXX.  Petitioner failed to submit the return along with the check, but noted that the check had the necessary information on the face thereof.  Petitioner requested a waiver of the penalty and interest.

FINDINGS OF FACT

            Tax Commission records indicate that payment for the third quarter of XXXXX was timely remitted to the Tax Commission.  Check No. XXXXX was dated XXXXX and was in the amount of $$$$$, the exact amount of the tax due.  Sales and use tax account No. XXXXX was typed on the face of the check and the payment was designated for the third quarter of XXXXX.

CONCLUSIONS OF LAW

            Petitioner timely filed sufficient information to warrant an abatement of the penalty and interest.

FINAL DECISION

            Based on the foregoing, the Utah State Tax Commission hereby grants Petitioner's request for waiver of penalty and interest on sales and use tax account No. XXXXX for the third quarter XXXXX.

            The Collection Division of the Utah State Tax Commission is hereby ordered to adjust its records in accordance with this decision.

            DATED this 1 day of November, 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