88-1244 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

                    Petitioner,

v.                                                                                 :           INFORMAL DECISION

                                                                                    :

COLLECTION DIVISION OF THE                          :           Appeal No. 88-1244

            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 the Utah Code Ann. James E. Harward, Presiding Officer, reviewed the matter for and in behalf of the Tax Commission.  Petitioner did not request a hearing; therefore, the matter is decided upon the evidence before the Commission.

            The Petitioner submitted the quarterly sales tax return for the first quarter of XXXXX.  With the return, a check was submitted.  At the time that the check was to clear the bank, Visa and Master Charge erred in the withdrawal of their credit card percentages; and, based upon the arrangement with the Petitioner, deducted substantial sums from the checking account of the Petitioner.  This resulted in the check to the Tax Commission being returned unpaid.  Petitioner submitted evidence and a letter from the bank explaining the situation.

DECISION AND ORDER

            Based upon the foregoing, it is the decision and order of the Utah

State Tax Commission to waive the penalties and interest associated with the late filing of the first quarter XXXXX.  It is so ordered.

            DATED this 5 day of October, 1988.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

FOR THE COMMISSION

G. Blaine Davis

Commissioner