88-2214 - Sales & Use

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

UTAH STATE TAX COMMISSION :

COLLECTION DIVISION :

Petitioner, :

:

v. : FINDINGS OF FACT

: CONCLUSIONS OF LAW

: AND FINAL DECISION

:

XXXXX : Appeal No. 88-2214

XXXXX : Acct. No. XXXXX

Respondent. :

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission pursuant to the request of the Petitioner for the revocation of License Number XXXXX for failure to comply with the laws of the state of Utah. James E. Harward, Presiding Officer, heard the matter for and behalf of the Tax Commission. XXXXX appeared representing the Petitioner. No one appeared representing the Respondent.

The Presiding Officer took note of the non appearance of the Respondent, and then took evidence and arguments as it relates to the request of the Petitioner. Based upon the foregoing, the Tax Commission makes its:

FINDINGS OF FACT

1. The tax in question, sales tax.

2. The period in question is the first, second, third, and fourth quarters of XXXXX, and the first and second quarters of XXXXX.

3. Petitioner has an outstanding liability in excess of $$$$$.

4. Attempts have been made by the compliance agent to make arrangements for the payment of the amounts due. Those attempts have been unsuccessful.

CONCLUSIONS OF LAW

The Tax Commission is granted the authority by the Utah Code Ann. 59-12-106 to revoke a sale's tax license for failure to comply with the laws of the state of Utah as it relates to the collection and payment of sales tax.

DECISION AND ORDER

The Tax Commission after reviewing the evidence and arguments presented has no other alternative but to conclude that the Petitioner has not complied with the laws of the state of Utah and has in fact become delinquent on the quarters in question. Therefore License No. XXXXX is hereby revoked for failure to comply with the laws of the state of Utah.

DATED this 17 day of February, 1989.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner