BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX, a division of ) AMENDED STIPULATION
XXXXX, ) AND ORDER Petitioner, )
v. : Case No. 88-2849 AUDITING DIVISION,
STATE TAX )
COMMISSION OF
UTAH, ) Audit period XXXXX
: through
XXXXX
Respondent. :
_____________________________________
COMES
NOW Petitioner, XXXXX, a division of XXXXX (hereinafter XXXXX), and the
Respondent, Auditing Division of the Utah State Tax Commission (hereinafter
Auditing Division), and agree and stipulate as follows:
1. This Amended Stipulation and Order (the
"Amended Stipulation") supersedes and replaces the prior Stipulation
and Order between the parties, dated XXXXX.
2. XXXXX and the Auditing Division agree that
they have settled and resolved all areas of disagreement between them, which
were set forth as Unresolved Issues in paragraph C of that certain Order on
Pretrial Conference dated on the XXXXX, over the signature of XXXXX, Hearing
Officer (hereinafter the Order).
Capitalized terms not otherwise defined herein shall have the same
meaning as ascribed to them in the Order.
3. With respect to Issues C-l through C-12,
which Issues are identified in the Order, the parties agree, without admitting
or conceding the position of the other, such Issues are hereby resolved and
that revised amounts of tax and interest (through XXXXX), which are applicable
to such Issues, the Refund Claim and the uncontested items of the Assessment
and which are payable by XXXXX, are as follows:
TAX INTEREST
$$$$$$$$$$
The parties further agree that after XXXXX,
interest on the tax payable by XXXXX as set forth in this paragraph shall
continue to accrue, until paid, at a rate of $$$$$ per day.
4. The parties further agree that XXXXX
purchase and use of carbon dioxide, argon, paint thinner and cedar dunnage in
XXXXX, Utah after XXXXX shall be subject to sales and use tax until such time
as the applicable law is altered or changed by the Tax Commission, judicial
decision, or legislation in such a manner as would no longer require payment of
the sales and use tax with respect to the foregoing tangible personal
property. If within thirty (30) days
after the Tax Commission approves this Amended Stipulation XXXXX pays the
applicable sales or use tax relating to its purchase and use of carbon dioxide,
argon, paint thinner, dunnage, design equipment, or computer equipment, which
purchases were made between XXXXX and the date this Amended Stipulation is
approved by the tax Commission, no interest shall be due or payable by XXXXX
with respect to the sales or use tax paid on such purchases or uses.
5. XXXXX agrees to pay to the Utah State Tax
Commission the appropriate sums due and owing, together with appropriate
interest thereon, within thirty (30) days of the Tax Commission's approval of
this Amended Stipulation.
6. The parties further agree and acknowledge
that this Amended Stipulation is subject to Tax Commission approval.
7. The parties further agree that upon Tax
Commission approval of this Amended Stipulation the appeal of the
above-entitled action shall be dismissed with prejudice.
Dated
this day of November, 1989.
XXXXX
XXXXX
a division of XXXXX, Petitioner
XXXXX
XXXXX
XXXXX
XXXXX
XXXXX
XXXXX
Attorney for Petitioner
XXXXX
Director of the Auditing Division
XXXXX
Assistant Attorney General
Tax and Business Regulations
130 State Capitol
Salt Lake City, UT 84114
(801) 538-1019
Attorney for Respondent
ORDER
The
Tax Commission hereby approves the settlement terms contained in the attached
Amended Stipulation. It is ordered that
the terms and conditions of this Amended Stipulation and Order be confidential.
Dated
this 15 day of November, 1989.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner
^^