91-0068

Sales

Signed 4/24/91

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

In Re: ) INFORMAL DECISION

XXXXX ) Appeal No. 91‑0068

) Account No. XXXXX

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission pursuant to the Administrative Procedures Act and the rules of the Utah State Tax Commission for informal proceedings. No hearing was requested, therefore, this decision is based upon information contained in the Tax Commission's file.

FINDINGS

The Petitioner was late in filing and paying its second quarter sales tax for XXXXX, which was in the amount of $$$$$. The return was filed and paid on XXXXX.

A $$$$$ penalty was initially assessed for the late payment of the sales tax. When the balance due was not paid within 90 days of the due date, an additional $$$$$ penalty was imposed.

The Petitioner's representative stated that in approximately XXXXX of XXXXX he left the United States and traveled to XXXXX because his mother‑in‑law who lived there was ill. The Petitioner's representative did not return until XXXXX, thus causing the late filing of the return.

DECISION AND ORDER

The Tax Commission finds sufficient cause does exist to waive the penalty associated with the sales tax for the second quarter of XXXXX. It is so ordered.

DATED this 24 day of April, 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

NOTICE: You have twenty (20) days after the date of the final order to file a request for reconsideration or thirty (30) days after the date of final order to file in District Court a petition for judicial review. Utah State Tax Commission Administrative Rule R861‑5A‑l(p) and Utah Code Ann. '63‑46b‑14(3)(a).

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