BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
:
Petitioner, :
: 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
Respondent. :
_____________________________________
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
be denied.
DATED
this 20th day of June, 1990.
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