BEFORE THE UTAH STATE TAX COMMISSION
v. : INFORMAL DECISION
: Appeal No. 89-0049
COLLECTION DIVISION OF THE )
UTAH STATE TAX COMMISSION, :
) Acct No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission pursuant to the Rules of Administrative Procedures and the Administrative Procedures Act for informal adjudicative proceedings. No hearing was requested therefore, the matter was conducted by review of the file before the Tax Commission.
The Petitioner's sales tax return for the third quarter XXXXX was postmarked XXXXX, which was three days late. The Petitioner was assessed a penalty in the amount of $$$$$ for failure to timely file and pay taxes due. To that amount, an additional amount of $$$$$ was added when the Petitioner failed to pay the penalty portion within a 90 day time period.
The Petitioner requested a waiver of the penalty and interest associated with the three day late filing of the third quarter XXXXX sales tax.
DECISION AND ORDER
Based upon the foregoing, the Tax Commission finds sufficient cause exists to waive the penalty associated with the third quarter XXXXX sales tax. The Petitioner's request to waive the interest associated with that period however, is denied. It is so ordered.
DATED this 1st day of March, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
FOR THE COMMISSION
G. Blaine Davis