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. 90-1433
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. No one appeared representing either
Petitioner or Respondent.
Based
upon the evidence and testimony in the file and in the record, the Tax
Commission hereby makes its:
FINDINGS OF FACT
1.
The tax in question is sales tax.
2.
The periods in question are all four quarters of XXXXX, and the third quarter
of XXXXX.
3.
The return of service in the file indicates that the server attempted to serve
the notice of hearing for this case at Respondent's business address and at the
home of Respondent's owner. Upon doing
so, the server was informed that the owner was no longer within the state and
had moved to XXXXX. The server was, therefore, unable to complete service.
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