BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
: Appeal No.
89-1462
COLLECTION
DIVISION OF THE :
STATE TAX
COMMISSION OF UTAH, )
: Account
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Rules of Administrative
Procedure and the Administrative Procedures Act for an informal decision
proceedings. No hearing was requested,
therefore, the matter was conducted by review of the file before the Tax
Commission.
Since
XXXXX, the Petitioner had paid its sales tax on a yearly basis. In XXXXX, XXXXX
the Petitioner merged with another company and were required to apply for a new
tax number. At that time the Petitioner
requested to remain on a yearly sales tax basis.
Unknown
to the Petitioner, Petitioner was placed on a quarterly sales tax payment
basis. As a result, the Petitioner was
found delinquent in the payment of its first quarter XXXXX sales tax. The Petitioner was assessed a penalty of
$$$$$ for failure to timely file and pay the tax due.
DECISION AND ORDER
The
Tax Commission finds sufficient cause to waive the penalty associated with the
first quarter XXXXX sales tax. It is so
ordered.
DATED
this 26TH day of December, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
G. Blaine
Davis
Commissioner