91-0326 - Sales

 

BEFORE THE UTAH STATE TAX COMMISSION

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In Re:                                                                           )

                                                                                    :           INFORMAL DECISION

XXXXX                                                                                  )           Appeal No. 91-0326

                                                                                    :           Account No. XXXXX

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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 assessed penalty and interest for late filing of their sales tax return for the third quarter of XXXXX, third quarter of XXXXX and fourth quarter of XXXXX.

            The records reflect that the return for the third quarter of XXXXX was filed on XXXXX, a period of 6 days late.  The return for the third quarter of XXXXX was filed on XXXXX, a total of 24 days late.  The return for the fourth quarter of XXXXX was filed on XXXXX, a total of 13 days late.

            The Petitioner represents that their records indicate the returns were all timely filed, but that they were not notified of any of the delinquencies until XXXXX, approximately 4 years after the initial delinquency.

DECISION AND ORDER

            In view of the short period of delinquency and the long time in between the delinquency and the time when notification was given to the Petitioner, the Tax Commission finds sufficient cause does exist to waive the penalty associated with the sales tax for the relevant quarters stated above. It is so ordered.

            DATED this 16 day of August, 1991.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

ABSENT

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            S. Blaine Willes

Commissioner   Commissioner