BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
COLLECTION
DIVISION OF THE )
UTAH STATE TAX
COMMISSION :
)
Petitioner, :
) FINDINGS
OF FACT,
v. : CONCLUSIONS OF LAW
) AND FINAL
DECISION
XXXXX : Appeal No. 89-0295
)
Respondent. : Account No. XXXXX
_____________________________________
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 on the 4th day of May, XXXXX. James E. Harward, Presiding Office, heard
the matter for and in behalf of the Tax Commission. XXXXX appeared representing
the Petitioner. XXXXX, Attorney, XXXXX
and XXXXX appeared representing the Respondent.
The
Presiding Officer took evidence and arguments.
Based upon the recommendation of the Presiding Officer and the facts and
evidence presented at the hearing, the Tax Commission makes its:
FINDINGS OF FACT
1. The tax in question is sales tax.
2. The period in question is the first, second,
and third quarters XXXXX.
3. They have closed business and no longer have
employees as of the 15th of May, XXXXX and all business has ceased.
4. The outstanding liabilities are in excess of
$$$$$.
CONCLUSIONS OF LAW
1. The Tax Commission shall revoke the license
of any person violating any provisions of the state law as it relates to
collection and remission of sales tax.
(Utah Code Ann. §59-12-106).)
2. Petitioners have failed to remit sales tax
collected to the State Tax Commission.
DECISION AND ORDER
Based
upon the foregoing, it is the decision and order of the Utah State Tax
Commission that license No. XXXXX be and is hereby revoked for failure comply
with the laws of the State Utah. It is
so ordered.
DATED
this 22nd day of June, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner