89-1060 - Sales

 

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