90-3438 - Corporation Franchise

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

In the Matter of: )

XXXXX, )

Petitioner. )

: ORDER

:

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The above Petitioner filed a Petition for Stay of Final Assessment and Administrative Proceedings on or about XXXXX.

On XXXXX, Commissioner Davis discussed the Petition for Stay of Proceedings with XXXXX, counsel for the Petitioner, and advised him that a quorum of the Commission would likely not be available until after the legislature, and further advising him to file a Petition for Redetermination in a timely fashion so that the time for filing such a petition did not expire. Thereafter, Commissioner Davis sent a letter dated XXXXX further advising XXXXX to file a Petition for Redetermination on behalf of his client, and indicating that if he filed such a petition, and the Motion to Dismiss filed by the Attorney General's office was not granted by the court, it was likely the Commission would stay any further proceedings.

Upon a review of the file, it appears that a Petition for Redetermination has never been filed with the Commission for and in behalf of the Petitioner. Therefore, the proposed assessment has become final and there are no proceedings presently pending before the Commission for the Commission to stay.

ORDER

Based upon the foregoing, it is the order of the Commission that the Petition for Stay of Final Assessment and Administrative Proceedings is hereby denied.

DATED this 21 day of November, 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