89-1083 - Sales

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

                                                                                    :

                                                                                    :           Appeal No. 89-1083

COLLECTION DIVISION OF THE                          :

            UTAH STATE TAX COMMISSION,            :

                                                                                    :           Acct No. XXXXX

            Respondent.                                                     :

_____________________________________

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 informal adjudicative proceedings.  No hearing was requested, therefore, the matter was conducted by review of the file before the Tax Commission.

            Petitioner paid its first quarter XXXXX sales tax of $$$$$ on XXXXX.  The delay was due to the fact that the operation officer, who was responsible for such matters, was ill and under went lumbar-discectomy surgery thus causing a backlog within the company.  Petitioner was assessed a penalty in the amount of $$$$$ and interest in the amount of $$$$$ for failure to timely file and timely pay the tax due.

DECISION AND ORDER

            The Tax Commission finds that sufficient cause to waive the penalty and interest associated with the first quarter XXXXX sales tax has not been established.  Therefore, Petitioner's request to waive penalties and interests associated for that period is denied.  It is so ordered.

            DATED this 15th day of September, 1989.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

FOR THE COMMISSION

G. Blaine Davis

Commissioner