89-0508 - Sales Tax

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX )

Petitioner, )

v. ) ORDER

) Appeal No. 89-0508

COLLECTION DIVISION OF THE )

STATE TAX COMMISSION OF UTAH, )

) Acct No. XXXXX

Respondent. )

_____________________________________

The above captioned matter involves an appeal to the Utah State Tax Commission from the assessment of a penalty to the Petitioner for failure to promptly pay the sales and use tax on the purchase of a motor vehicle.

The matter was set for a prehearing conference on XXXXX at 2:00 p.m. Although notified by mail of the date, time and place for the hearing by way of a letter dated XXXXX, the Petitioner failed to appear at the hearing. The default of the Petitioner was noted.

ORDER

Based on the foregoing, the Utah State Tax Commission, hereby orders the petition dismissed, and the assessment of $875 penalty is affirmed.

DATED this 17th day of July, 1989.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen Roger O. Tew

Chairman Commissioner

ABSENT

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner