BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
COLLECTION
DIVISION OF THE
UTAH STATE TAX COMMISSION :
Petitioner, :
: FINDINGS
OF FACT,
v. : CONCLUSIONS OF LAW, AND
: FINAL
DECISION
XXXXX, )
dba/ XXXXX, INC./ : Appeal No. 89-1008
XXXXX ) Account No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to a petition by the
Collection Division of the Utah State Tax Commission for a revocation of
license No. XXXXX for failure to comply with the laws of the state of Utah.
A
hearing on the above-captioned matter was held on the 31st day of XXXXX. Present and representing the Petitioner were
XXXXX and XXXXX. Present and
representing the Respondent was XXXXX.
After
reviewing the evidence, the Commission hereby makes its:
FINDINGS OF FACT
1. The tax in question is sales tax.
2. The period in question is the fourth quarter
of XXXXX through the fourth quarter of XXXXX.
3. The account was assigned in June XXXXX to a
collection agent for the purpose of collecting $$$$$ in sales tax for the 4th
quarter of XXXXX that had not been paid.
4. On June XXXXX the collection agent and the
Respondent entered into a payment agreement whereby the Respondent agreed to
pay $$$$$ per week until the amount due was paid off.
5. The Respondent was unable to meet the terms
of that agreement, and on July XXXXX the repayment agreement was amended to
require the Respondent to pay $$$$$ per week until the balance due was paid
off.
6. Of the approximately ten checks which the
Respondent issued the Commission under the obligations of the agreement, six were not honored because of
insufficient funds.
7. As of the date of the hearing, sales tax or
the four quarters or XXXXX had not been paid and the balance due for the unpaid
sales tax was $$$$$.
CONCLUSIONS OF LAW
The
Tax Commission shall revoke the license of any person violating the provisions of the sales tax act. (Utah Code Ann.59-12-106(1).)
DECISION AND ORDER
The
Tax Commission finds sufficient cause for the revocation of license No. XXXXX
for failure to comply with the laws of the state of Utah. Therefore, it is the
order of the Utah State Tax Commission that license No. XXXXX is hereby revoked
for failure to comply with the laws of the state of Utah.
DATED
this 5th day of October, 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