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