BEFORE THE UTAH STATE TAX COMMISSION
: FINDINGS OF FACT,
v. : CONCLUSIONS OF LAW
: AND FINAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 89-2699
UTAH STATE TAX COMMISSION, :
: Account No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission pursuant to the Utah Administrative Procedures Act for a formal hearing on XXXXX, before Joseph G. Linford, Presiding Officer. No one appeared representing either the Petitioner or the Respondent. Therefore, this decision is based upon the documents in the file.
After reviewing the evidence and arguments of the parties in the record and the recommendation of the presiding officer, the Tax Commission hereby makes its:
FINDINGS OF FACT
1. The tax in question is sales tax.
2. The period in question is XXXXX.
3. Petitioner bases this request for waiver of interest upon Petitioner's contention that they called the Tax Commission offices and asked if someone in the farming business could buy an all terrain vehicle tax free even though the vehicle was to be registered for recreational use, and was told that the vehicle could be purchased tax free.
4. There was no penalty assessed in this case.
CONCLUSIONS OF LAW
1. Utah Code Ann. §§59-1-401 and59-1-402 provide that penalties and interest shall be imposed for the late payment and filing of taxes.
2. Utah Code Ann. §59-1-401(8) provides that the Tax Commission may, upon reasonable cause shown, waive or reduce penalty or interest assessments imposed under the above statutes.
3. Such reasonable cause has not been shown in this case. Petitioner was not assessed penalty. There is no basis for a further waiver of the interest assessed, particularly since the State of Utah was deprived of the tax revenues in question and should be compensated for that loss of use.
DECISION AND ORDER
Based upon the foregoing, it is the decision and order of the Utah
State Tax Commission that Petitioner's request for waiver of interest
DATED this 20th day of June, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis