BEFORE THE UTAH STATE TAX COMMISSION
COLLECTION DIVISION OF THE )
UTAH STATE TAX COMMISSION :
) FINDINGS OF FACT,
v. : CONCLUSIONS OF LAW
) AND FINAL DECISION
XXXXX ) Appeal No. 89-0297
) 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 XXXXX. James E. Harward, Presiding Officer, heard the matter for and in behalf of the Tax Commission. XXXXX appeared representing the Petitioner. 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, third and fourth quarters XXXXX and the first quarter of XXXXX.
3. 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(1).)
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 to comply with the laws of the State of Utah. It is so ordered.
DATED this 22nd day of June, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis