BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
:
v. : INFORMAL DECISION
:
: Appeal No.
88 2491
COLLECTION
DIVISION OF THE :
STATE TAX
COMMISSION OF UTAH, :
: Acct No. XXXXX
Respondent. :
_____________________________________
This
matter came before the Utah State Tax Commission pursuant to The Rules of
Administrative Procedure and Administrative Procedures Act for informal
Adjudicative proceedings. The
Petitioner requested a waiver of penalty and interest associated with the late filing
of the fourth quarter XXXXX sales tax. The Petitioner purchased the laundry in
XXXXX of XXXXX. During that quarter he
filed for a sales tax no. and requested the appropriate returns for filing of
the sales tax. However, the returns
were not forthcoming from the Tax Commission.
The result was that the Petitioner was approximately XXXXX late in
filing the sales tax return for the fourth quarter of XXXXX.
DECISIONS AND ORDER
The
Tax Commission, after reviewing the evidence and arguments, grants the Petitioner's
request and waives the penalty associated with the late filing of the fourth
quarter XXXXX. However the Commission
declines to waive or abate the interest.
It is so ordered.
DATED
this 17 day of March, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman