BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW
: AND FINAL
DECISION
:
v. :
: Appeal No.
89-1060
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. XXXXX was present representing Petitioner.
Based
upon the evidence presented the Tax Commission makes its:
FINDINGS OF FACT
1.
The tax in question is sales tax.
2.
The period in question is the third quarter XXXXX.
3.
The Petitioner paid the third quarter for XXXXX on XXXXX. As a result, penalty in the amount of $$$$$
was assessed as well as interest of $$$$$.
4.
The penalty was waived and the Petitioner paid the interest in the amount of
$$$$$.
5.
By way of a letter dated XXXXX, Petitioner was advised that the interest owed
for the late payment of sales tax for the period in question was $$$$$. That calculation was in error and the
account is now cleared.
CONCLUSIONS OF LAW
The
Tax Commission is granted the authority to waive, reduce, abate penalty and
interest upon a showing of reasonable cause and making a record of its
decision. (Utah Code Ann. §59-1-401(8).)
DECISION AND ORDER
Based
upon the foregoing, the Commission hereby finds that the Petitioner's account
for the period in question is clear and that no further interest for the period
in question is due.
DATED
this 15th day of November, 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