90-1403 - Sales

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

COLLECTION DIVISION OF THE :

UTAH STATE TAX COMMISSION, :

Petitioner, :

: ORDER

v. :

:

XXXXX, ) Appeal No. 90-1403

: Account XXXXX

Respondent. :

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission pursuant to an agency action commenced by Petitioner for revocation of Respondent's sales tax license. Subsequent to the initiation of the revocation proceeding, Petitioner and Respondent entered into a payment agreement, at which time Petitioner requested that the revocation proceeding be stayed pending Respondent's performance as to the agreement.

Petitioner now asserts that Respondent has not complied with the payment agreement, but rather than continue the current proceeding under this appeal, number 90-1403, Petitioner has initiated a new revocation proceeding under appeal number 91-0690. Therefore, Petitioner requests that this case be dismissed and Petitioner will then continue the revocation proceedings under appeal number 91-0690.

ORDER

Based upon the foregoing, the Tax Commission hereby orders that appeal number 90-1403 be dismissed. Appeal number 91-0690 shall continue revocation proceedings against Respondent. It is so ordered.

DATED this 21st day of May, 1991.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

ABSENT

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner