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