BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
COLLECTION
DIVISION OF THE :
STATE TAX
COMMISSION OF UTAH, )
Petitioner, :
v. : ORDER
: Appeal No.
88-1686
XXXXX )
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the rules of
Administrative Procedures and the Administrative Procedures Act on the
XXXXX. James E. Harward, Presiding
Officer, heard the matter for and on behalf of the Tax Commission. XXXXX appeared representing the
Petitioner. No one appeared
representing the Respondent. The
presiding officer made note of the nonappearance and the default of the
Respondent and took evidence and arguments as it relates to the request of the
Petitioner. Based upon the foregoing
and the recommendation of the presiding officer, the Tax Commission makes its:
FINDINGS OF FACT
1. Respondent's delinquent nonfiling estimates
for the four quarters of XXXXX and the first two quarters of XXXXX in the sum
of approximately $$$$$. XXXXX has attempted to reconcile the account and
collect monies, which collection attempts have been futile.
CONCLUSIONS OF LAW
The
Tax Commission may revoke sales tax license for failure to comply with the laws
of the state of Utah,59-12-106.
DECISION AND ORDER
The
Tax Commission finds that the Respondent has failed to comply with the laws of
the state of Utah as it relates to the collection and payment of sales
tax. Therefore, the license is revoked.
DATED
this 5 day of January, 1989.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis