BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: )
: INFORMAL
DECISION
XXXXX ) Appeal No. 91-0682
: 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
Petitioner
is required to file sales tax returns on an annual basis because of the small
amount of tax due. The return for XXXXX
was not filed until XXXXX, over three months late. The return showed total tax due in the amount of $$$$$, which was
paid at the time the return was filed.
Petitioner
alleges that this was the first sales tax return they were required to file and
that it was filed late because they did not receive a form from the Tax
Commission.
DECISION AND ORDER
The
Tax Commission finds sufficient cause does not exist to waive the penalty
associated with the sales tax return for the year XXXXX. It is so ordered.
DATED
this 8 day of August, 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