BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX )
:
Petitioner, )
: FINDINGS
OF FACT,
v. ) CONCLUSIONS OF LAW
: AND FINAL
DECISION
COLLECTION
DIVISION OF THE )
STATE TAX
COMMISSION OF UTAH : Appeal No. 89-0298
)
Respondent. :
_____________________________________
This
matter comes before the Utah State Tax Commission pursuant to the Rules of
Administrative Procedure and the Administrative Procedures Act for formal
adjudicative proceedings on the 1st day of XXXXX. James F. Harward, Presiding Officer, heard the matter for and in
behalf of the Tax Commission. The Petitioner was represented by XXXXX and
XXXXX. XXXXX appeared representing the
Respondent.
Based
upon the recommendation of the Presiding Officer and the evidence and arguments
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 involves the first
quarter XXXXX through the fourth quarter XXXXX.
3. The Petitioner did not file and pay the
quarters on a timely basis. The
Respondent did not timely file and pay the quarters in question. A payment
agreement was entered into between the parties to repay the delinquent
sums. However, accruing accounts became
delinquent. Presently there is an
outstanding balance in excess of $$$$$.
CONCLUSIONS OF LAW
1. The Commission shall, upon reasonable notice
and after a hearing, revoke the license of any person violating any provisions
of the code relating to collection and payment of sales tax. (Utah Code Ann.§ 59-12--106 (1).)
DECISION AND ORDER
The
Tax Commission finds that the Respondent has in fact violated the laws of the
State of Utah in failing to collect and pay sales tax to the State of
Utah. The Tax Commission finds no
compelling reason why the license should not be revoked.
Therefore,
it is the decision of the Utah State Tax Commission that license No. XXXXX be
revoked for failure to comply with the laws of the State of Utah.
DATED
this 23rd 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