BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
XXXXX
Petitioner, :
:
v. : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW, &
: FINAL
DECISION
COLLECTION
DIVISION OF THE : Appeal No. 88-1447 & 88-1448
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a prehearing conference on
the XXXXX. James E. Harward, Presiding
Officer, conducted the matter for and on behalf of the Tax Commission. XXXXX appeared representing the Petitioner
as well as did XXXXX. During the course
of the prehearing conference the presiding officer converted the matter to a
hearing and took evidence. Based upon
that evidence and the documentation contained in the file, the Tax Commission
makes its:
FINDINGS OF FACT
1. Appeal No. 88-1447 deals with the transient
room tax.
2. Petitioner submitted documentation and
evidence which would support its contention that the transient room tax was
timely and properly paid. Such evidence consisted of copies of the front and
back of checks, both before and after the checks were issued to the Tax
Commission, including the return.
3. Appeal No. 88-1448 are the returns involving
sales tax and transient room tax filed approximately XXXXX days late due to an
oversight. The return was properly and
timely prepared. However, it was put in
a pile and was not located until after the return was due.
CONCLUSIONS OF LAW
The
Tax Commission has the authority granted to it by Utah Code Annotated to waive,
reduce, or abate the penalties and interest.
FINAL DECISION
Based
on the foregoing, it is the Decision and Order of the Utah State Tax Commission
that for the transient room tax for the second quarter of XXXXX sufficient
evidence has been presented to indicate that the return was timely and properly
submitted to the Tax Commission.
Therefore, the Tax Commission waives any penalty and interest associated
with the late filing. For the third
quarter of XXXXX transient room tax, the Tax Commission finds sufficient
evidence to reduce the penalty to $$$$$.
DATED
this 11 day of October, 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