BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
UTAH STATE TAX COMMISSION, :
COLLECTION
DIVISION, :
Petitioner, :
v. : FINDINGS OF FACTS, CONCLUSIONS
: OF LAW,
& FINAL DECISION
XXXXX, ) Appeal No. 88-1498
: Account
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the rules of
administrative procedure for formal adjudicative proceedings (Utah Code Ann.
§63-46b-6 et. seq.). James E. Harward acted as Presiding Officer for and in
behalf of the Tax Commission. XXXXX
appeared representing the Respondent.
XXXXX appeared representing the Petitioner.
FINDINGS OF FACT
1. Petitioner made numerous attempts to collect
and reconcile the account.
2. The outstanding sales tax liability to date
is $$$$$, with the fourth quarter of XXXXX being an estimated tax in that the
return was not filed.
3. The parties entered into a payment agreement
whereby the Respondent would pay $$$$$ a month. No payments were received pursuant to that repayment agreement.
4. The Respondent has been unable to collect
some bad debts, his volume is down, and he is unable to pay the taxes.
CONCLUSIONS OF LAW
1. Respondent is responsible for the collection
of sales and use tax imposed by Utah Code Ann. §59-12-107.
2. Any sales or use tax imposed by the Utah
Code is due and payable to the Tax Commission quarterly on or before the last
day of the month preceding each calendar quarterly period. It is necessary that the return be filed
with the Tax Commission. The return
should be accompanied by the remittance of the amount of tax required to be
paid as reported by the return. Utah
Code Ann. §59-12-107(8).
3. The Commission is empowered to revoke the
license of any person who violates any of the provisions of the Utah Code as it
relates to collection and payment of the tax.
Utah Code Ann. §59-12-106(1).
4. Respondent has violated the provisions of
the Utah Code as it relates to the collection, payment, and reporting of sales
tax.
DECISION AND ORDER
Based
on the foregoing, it is the decision and order of the Utah State Tax Commission
that license No. XXXXX is hereby revoked.
DATED
this 3 day of August, 1988.
BY ORDER OF THE STATE TAX COMMISSION UTAH.
ABSENT
R. H. Hansen Roger O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner