BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION :
:
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW
v. : AND FINAL DECISION
:
XXXXX : Appeal No. 89-0605
:
: Account
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter comes before the Utah State Tax Commission pursuant to the Utah Rules of
Administrative Procedure under the Administrative Procedures Act for formal
adjudicative proceedings. Petitioner in
this case seeks revocation of Respondent's sales tax license for nonpayment of
sales taxes. This matter came on for
hearing on the 6th day of XXXXX, XXXXX at 1:30 p.m. before Joseph G. Linford,
Presiding Officer. Present,
representing Petitioner, was XXXXX from the Collection Division of the Utah
State Tax Commission. XXXXX and XXXXX
represented the Respondent.
FINDINGS OF FACT
1. Respondent in this case has a long history
of nonpayment of sales tax, having at least five quarters of sales tax which
have not been paid and which are, at this time, delinquent.
2. Respondent gives no indication of any
ability to pay this liability nor do they advance any plan by which they could
do so by installments or otherwise.
3. Petitioner has worked with Respondent over
the entire period of time and has endeavored to procure payment of the taxes
but with little or no success.
CONCLUSIONS OF LAW
1. Utah Code Ann. §59-12-106(1) (1953, 1987
Replacement) grants authority to the Utah State Tax Commission to revoke sales
tax licenses for nonpayment of sales tax.
2. Since Respondent has consistently failed to
pay its sales tax, the Commission, therefore, has the authority under the above
statute to revoke Respondent's license.
DECISION AND ORDER
It
is the decision and order of the Utah State Tax Commission, based on the
foregoing, that Respondent's sales tax license number XXXXX is hereby
revoked. It is so ordered.
DATED
this 17th day of July, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O