BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, : FINDINGS OF FACT
v. : CONCLUSION OF LAW
: AND
DECISION
: Appeal No.
88-2593
COLLECTION
DIVISION OF THE :
STATE TAX
COMMISSION OF UTAH, ) Acct No. XXXXX
Respondent. :
_____________________________________
This
matter came before the Utah State Tax Commission for a prehearing conference on
the XXXXX, James E. Harward, Hearing Officer heard the matter for and in behalf
of the Tax Commission. XXXXX appeared
representing the Petitioner. During the
course of the prehearing conference, the matter was converted to a
hearing. Evidence and arguments were
taken on behalf of the Petitioner.
Based upon the evidence and arguments and the recommendation of the
Presiding Officer, the Tax Commission makes its:
FINDINGS OF FACT
1. The tax in question is sales tax.
2. The period in question is the second quarter
XXXXX.
3. The Petitioner timely filed and paid the
quarterly return for the second quarter of XXXXX.
4. The Petitioner submitted evidence of the
canceled checks making full payment of the tax.
5. The copy of the check submitted by the petitioner
in support of its contention was dated XXXXX and was date stamped XXXXX as
having been negotiated by the bank in Salt Lake City on behalf of the Tax
Commission.
CONCLUSIONS OF LAW
The
Tax Commission may waive, reduce, or abate penalties after making a record of
its reasons. Utah Code Ann.
§59-1-401(a).
DECISION AND ORDER
The
Tax Commission, after reviewing the evidence and arguments of the Petitioner
finds sufficient grounds for the waiver of the penalty associated with the
second quarter, XXXXX.
DATED
this 24 day of April, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner