BEFORE THE UTAH STATE TAX
COMMISSION
____________________________
In Re: ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
XXXXX ) AND FINAL DECISION
:
: Appeal No.
91-0681
: Account
No. XXXXX
_______________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing on
XXXXX. Alan Hennebold, Presiding
Officer, heard the matter for and on behalf of the Commission. Present and representing the Petitioner were
XXXXX and XXXXX.
Based
upon the evidence and testimony presented at the hearing, the Tax Commission
hereby makes its:
FINDINGS OF FACT
1. The tax in question is sales tax.
2. The period in question is XXXXX through
XXXXX.
3. The petitioner filed its sales tax return
for the second quarter of XXXXX on XXXXX.
It enclosed a check in full payment of the sales tax liability with the
return. In XXXXX, Petitioner was
advised by Tax Commission staff that no return or payment had been received by
the Commission. The Petitioner immediately submitted a copy of its original
return with a replacement check in payment of the tax liability. It then issued a stop payment order on the
original check.
4. No penalty has been assessed against the
Petitioner with respect to the delayed payment of the second quarter XXXXX tax
liability. However, interest has been
charged.
CONCLUSIONS OF LAW
The
Tax Commission is granted the authority to waive, reduce, or compromise
penalties and interest upon a showing of reasonable cause. (Utah Code Ann. §59-1-401(8).)
DECISION AND ORDER
No
penalty has been assessed against the Petitioner in this matter, in recognition
of the fact that it is without fault for the late sales tax payment. While assessment of penalty is inappropriate
under the circumstances, the assessment of interest is a reasonable charge for
the Petitioner's use of tax funds until the time they were actually paid to the
Commission.
Based
upon the foregoing, the Tax Commission finds that sufficient cause has not been
shown which would justify a waiver of the interest associated with the
Petitioner's sales tax liability for the second quarter XXXXX. It is so ordered.
DATED
this 5th day of September, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes*
Commissioner Commissioner