BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: :
XXXXX :
: ORDER
: 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.
FINDINGS
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
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner