89-1048 - Sales

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

:

Petitioner : FINDINGS OF FACT,

: CONCLUSIONS OF LAW

v. : AND FINAL DECISION

:

: Appeal No. 89-1048

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 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.

Based upon the evidence presented at the hearing and contained in the file, the Tax Commission makes its:

FINDINGS OF FACT

1. The tax in question is sales tax.

2. The period in question is the prepayment tax due XXXXX.

3. The prepayment of $$$$$ was paid in a timely manner by a check dated XXXXX.

4. The petitioner testified that the check was mailed on XXXXX.

5. The postmark on the check was illegible, however, the return was marked received on XXXXX and deposited on XXXXX.

6. The check was received on or before XXXXX by the Collection Division and deposited into its account on that date.

7. A penalty of $$$$$ and interest of $$$$$ were assessed for the payment which was believed to have been late.

8. The penalty was waived by Commission action.

CONCLUSIONS OF LAW

The Tax Commission is granted authority to waive, reduce, abate penalty and interest upon making a record of its decision. (Utah Code Ann. 59-1-401(8).)

DECISION OF ORDER

Based upon the foregoing, the Tax Commission finds that sufficient cause does not exist to waive the interest for the period in question. Therefore, Petitioner's request to waive the interest for the prepayment of sales tax for the second quarter of XXXXX is denied.

DATED this 1st day of December, 1989.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner