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, ) Appeal No. 89-1032
Respondent. : Account No. XXXXX
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Utah Rules of
Administrative Procedure and the Administrative Procedures Act for formal
adjudicative proceedings on the XXXXX before Joseph G. Linford, Presiding
Officer. XXXXX, XXXXX, and XXXXX
represented the Petitioner. The
Respondent did not appear at the hearing although notice thereof was mailed to
Respondent on the XXXXX.
After
reviewing the evidence and arguments of the parties and the recommendation of
the Presiding Officer, the Tax Commission hereby makes its
FINDINGS OF FACT
1.
Respondent's sales tax license no. is XXXXX.
2.
Respondent is in arrears in sales tax collection and remittance to the State
Tax Commission in the approximate sum of $$$$$ for the first and third quarters
of XXXXX and the first quarter of XXXXX.
3.
The collector has worked with the Respondent for more than a year and there has
been little or no improvement in the account.
Respondent has made small payments on occasion. These have been rare. Other payments which Respondent has made by
business check have resulted in those checks being dishonored.
CONCLUSIONS OF LAW
The
Tax Commission has authority under Utah Code Ann. §59-12-106(1) (1987 Rep.) to
revoke the sales tax license of any person who fails to comply with the
provisions of the law relative to the collection and payment of sales tax. It is clear from the above facts that
Respondent has not been able to comply with the requirements of the law.
DECISION AND ORDER
Based
on the foregoing, the Tax Commission hereby 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
decision and order of the Utah State Tax Commission that license no. XXXXX is
revoked and the Respondent is ordered to surrender the license to the Tax
Commission within three days from the date of this order.
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