BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, : ORDER
v. :
AUDITING
DIVISION OF THE :
UTAH STATE TAX COMMISSION, : Appeal
No. 88-2910
: and
89--0017
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Rules of
Administrative Procedure and The Administrative Procedures Act for formal
adjudicative proceedings for prehearing conference on XXXXX. James E. Harward,
Presiding Officer, heard the matter for and in behalf of the Tax
Commission. XXXXX appeared representing
the Respondent. XXXXX and XXXXX
appeared representing the Petitioner.
Auditing
Division, by and through its counsel, has notified the Commission that it does
not contest the claim of the Petitioner for a refund and concurs that interest
should be paid from the date of overpayment.
DECISION AND ORDER
Based
upon the foregoing and in review of the file before the Commission, the Tax
Commission finds sufficient grounds for the granting of the Petitioner's
request for interest on the refund of sales tax from the date of
overpayment. It is so ordered.
DATED
this 11 day of August, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Chairman Commissioner