BEFORE THE UTAH STATE TAX
COMMISSION
_________________________
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION, : FINDINGS
OF FACT,
: CONCLUSIONS
OF LAW,
Petitioner, : AND FINAL DECISION
:
v. :
XXXXX, ) Appeal No. 90-1401
Respondent. : Account No. XXXXX
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to a petition by the
Collection Division of the Utah State Tax Commission for the revocation of
license number XXXXX for failure to comply with the laws of the state of Utah.
Hearing
on the matter was held on XXXXX. Joseph
G. Linford, Hearing Officer, heard the matter for and on behalf of the
Commission. Present and representing
the Petitioner was XXXXX. No one
appeared representing the Respondent even though notice was served upon the
Respondent on XXXXX.
Based
upon the evidence and testimony presented at the hearing, the Tax Commission
hereby makes its:
FINDINGS OF FACT
1.
The tax in question is sales tax.
2.
The periods in question are the fourth quarter XXXXX, and the first, second,
and third quarters of XXXXX.
3.
Petitioner indicated at the hearing that the owner of Respondent has moved to
XXXXX, XXXXX, although Petitioner believed that the Respondent corporation is
still in business in Utah. Petitioner
testified that a notice was mailed to the owner's current address in XXXXX as
well as the notice being served upon the business location in Utah.
4.
The evidence indicates a long history of nonpayment of sales taxes and little,
if any, prospect of Respondent paying past due taxes as well as keeping current
on taxes as they come due.
CONCLUSIONS OF LAW
The
Tax Commission shall revoke the license of any person violating any provisions
of the Sales Tax Act. (Utah Code Ann.
§59-11-106(1).)
DECISION AND ORDER
The
Tax Commission finds that sufficient cause exists for the revocation of license
number XXXXX. Therefore, it is the
order of the Utah State Tax Commission that license number XXXXX is hereby
revoked for failure to comply with the laws of the state of Utah and the
petition is granted. The Respondent
shall surrender the sales tax license to the Tax Commission within three days
from receipt of this order.
DATED
this 27 day of September, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner