90-0843

Sales

Signed 5/17/90

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX,

Petitioner :

) INFORMAL DECISION

v. :

COLLECTION DIVISION OF THE ) Appeal No. 90-0843

STATE TAX COMMISSION OF UTAH :

Respondent. ) Account No. XXXXX

__________________________________

This matter came before the Utah State Tax Commission pursuant to the Administrative Procedure Act for informal proceedings. No hearing was requested, therefore, the matter was conducted by a review of the file before the Tax Commission.

The Petitioner was late in filing its prepayment sales and use tax for the XXXXX and XXXXX period XXXXX. A penalty in the amount of $$$$$ was assessed, as well as the statutorily imposed interest for the late filing of payment. The penalty was subsequently waived by Commission action; however, the request for waiver of the interest was denied.

It was the Petitioner's request that interest in the matter be waived due to the fact that the Petitioner did not receive notice of the prepayment requirement and that the penalty for the late filing had been waived.

DECISION AND ORDER

The Tax Commission finds sufficient cause has not been shown which would justify a reduction or waiver of the interest for the period in question. It is so ordered.

DATED this 17th day of May, 1990.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

G. Blaine Davis

Commissioner

NOTICE: You have ten (10) days after the date of the final order to file a request for reconsideration or thirty (30) days after the date of final order to file in District Court a petition for judicial review. Utah State Tax Commission Administrative Rule R861-5A-1(p) and Utah Code Ann. 63-46b-14(3)(a).

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