BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
: FINDINGS
OF FACT,
Petitioner : CONCLUSIONS OF LAW, AND
: FINAL
DECISION
v. :
: Appeal No.
89-1247
COLLECTION
DIVISION OF THE :
STATE TAX
COMMISSION OF UTAH, :
:
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 and arguments presented at the hearing, the Tax Commission hereby
makes its:
FINDINGS
OF FACT
1. The tax in question is cigarette stamps.
2. The date in question is XXXXX.
3. On XXXXX a cigarette stamp inspection
conducted on the Petitioner's store located in XXXXX revealed XXXXX packages of
cigarettes of various brands failed to have the appropriate Utah cigarette tax
stamps affixed to them.
4. On XXXXX a cigarette stamp inspection was
conducted on petitioner's store located in XXXXX. It was revealed that XXXXX packages of cigarettes failed to have
the appropriate Utah cigarette tax stamps affixed to them. The cigarettes had XXXXX stamps affixed to
them.
5. On XXXXX, a cigarette stamp inspection
conducted on the Petitioner's store located in XXXXX revealed XXXXX packages of
cigarettes without the appropriate Utah cigarette stamps affixed to them.
6. On XXXXX, a cigarette tax stamp inspection
conducted on the Petitioner's store located in XXXXX revealed XXXXX packages of
cigarettes without the appropriate Utah cigarette tax stamps affixed to them.
7. On XXXXX, a cigarette stamp inspection
conducted on Petitioner's store located at XXXXX revealed XXXXX packages of
cigarettes without the appropriate Utah cigarette tax stamps affixed to
them. The cigarette packages had XXXXX
stamps affixed to them.
8. The Petitioner's representative testified as
to the elaborate procedures utilized by the Petitioner to ensure that the
appropriate stamps are affixed to all packages of cigarettes and to ensure no
cigarette packages leave the warehouse without first having the appropriate
stamps affixed to them. The
representative was not sure as to how the cigarettes in question were released
from the warehouse without having the appropriate stamps affixed to them.
9. The Petitioner was assessed a penalty in the
amount of $$$$$ for not having the appropriate Utah cigarette stamps affixed to
the above described cigarettes.
CONCLUSIONS
OF LAW
The
Tax Commission is granted the authority to waive, reduce, or compromise
penalties and interest upon a showing of reasonable cause and upon making a
record of its decision. (Utah Code Ann. §59-1-401-8)
DECISION AND ORDER
Based
upon the foregoing, the Tax Commission finds sufficient cause has not been
established to waive the penalty associated with the cigarette packages which
did not bear the appropriate Utah state cigarette tax stamps. Therefore, the Petitioner's request to waive
the penalty in question 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
ABSENT
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner