BEFORE THE UTAH STATE TAX COMMISSION
In Re: :
: Appeal No. 90-1447
: Account No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission upon a Petition for Reconsideration, dated XXXXX, filed by the Petitioner as a result of the Commission's final decision, dated XXXXX.
1. Utah Administrative Rule R861-1A-5(P) provides that a Petition for Reconsideration "will allege as grounds for reconsideration either a mistake in law or fact, or the discovery of new evidence." Under this rule, the Tax Commission may exercise its discretion in granting or denying a Petition for Reconsideration.
2. Petitioner filed its XXXXX sales tax return in a timely manner. It contends it enclosed a check for payment of the tax, but that the check has not been cashed.
3. Petitioner has now supplied evidence that it submitted payment of its sales tax liability when due. Petitioner's evidence consists of a carbon copy of the check by which payment was tendered and a copy of Petitioner's bank statement. The bank statement indicates funds were available to pay the liability and that the check was not presented for payment.
DECISION AND ORDER
Based upon the foregoing, it is the decision and order of the Utah State Tax Commission that the Petition for Reconsideration is granted. The Commission further concludes the Petitioner did tender payment of its XXXXX sales tax liability when due. The Tax Commission therefore waives the penalty and interest previously imposed in this matter. It is so ordered.
DATED this 27 day of March, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis