BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX, )
Petitioner, )
FINDINGS OF FACT,
) CONCLUSIONS
OF LAW
v. )
AND FINAL DECISION
) Appeal No.
89-0528
COLLECTION
DIVISION OF THE )
UTAH STATE TAX
COMMISSION, )
) Acct No.
XXXXX
Respondent. )
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing on the
XXXXX. Paul F. Iwasaki, Presiding
Officer, heard the matter for and in behalf of the Tax Commission. Present, and representing the Petitioner
were XXXXX and XXXXX.
After
reviewing the evidence and arguments of the parties, the Tax Commission hereby
makes its
FINDINGS OF FACT
1. The tax in question is cigarette stamps.
2. The period in question is XXXXX.
3. Eight packages of Winston Cigarettes were
being held for sale by the XXXXX without having had the appropriate stamps
affixed to them.
4. The Petitioner argued that the cigarettes in
question were purchased by him for resale from Price Savers and that he assumed
the appropriate stamps were affixed to them.
5. A penalty in the amount of $$$$$ was
assessed to the Petitioner.
6. The Commission reduced the amount of the
penalty to $$$$$.
CONCLUSIONS OF LAW
The
Tax Commission is granted the authority to waive, reduce, or compromise
penalties or interest upon making a record of its decision and the showing of
reasonable cause. (Section 59-1-401(8) Utah Code Ann. as amended, 1953.)
FINAL DECISION
The
Utah State Tax Commission hereby finds that insufficient cause has been shown
which would justify further reduction of the penalty in question. Therefore,
the Petitioner's request to waive the penalty associated with the failure of
having the proper cigarette stamps affixed to the cigarettes is denied.
DATED
this 3rd day of August, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
FOR THE
COMMISSION
G. Blaine
Davis
Commissioner