88-1873 - Sales

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

COLLECTION DIVISION OF THE :

UTAH STATE TAX COMMISSION, :

: ORDER Petitioner,

v. :

XXXXX ) Appeal No. 88-1873

XXXXX ) Sales Tax No. XXXXX

Respondent. :

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for a hearing on the Petitioner's request for revocation of sales tax license No. XXXXX on XXXXX. Joe B. Pacheco, Commissioner and XXXXX, Appeals Supervisor heard the matter for the Tax Commission. XXXXX and XXXXX appeared representing the Respondent. XXXXX and XXXXX appeared representing the Petitioner.

At the outset of the hearing it was indicated that the delinquent taxes, interest and penalty had been paid in full. Further, the parties stipulated that all sales, withholding and income taxes shall be timely paid and returns filed timely, and paid with a cashiers check for the subsequent four quarters. If said tax returns are not timely filed and payments timely made with a cashiers check to the Tax Commission then a bond shall be posted by the Respondent in an amount to be determined by the representative of the Collection Division.

DECISION AND ORDER

Based on the foregoing, it is the Decision and Order of the Utah State Tax Commission that the Respondent shall pay all taxes in a timely fashion with a cashiers check or the sales tax license will be revoked and or a cash bond will be required.

DATED this 5 day of January, 1989.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

ABSENT

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner

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