91-0835
Sales
Signed 8/8/91
BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: )
) INFORMAL DECISION
XXXXX )
) Appeal No. 91‑0835
) 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 sales tax return for the Petitioner
for the second quarter of XXXXX, was filed on XXXXX, which made the return
eight days late. A $$$$$ penalty was
imposed because of the late filing.
The Petitioner alleges that during
XXXXX, it converted its accounting to a main frame computer system and during
the change over process, there were many input errors that occurred and
thereafter required more than one hundred sixty hours to audit the XXXXX tax
report so they were diligently working on the return to attempt to comply with
the law and have the return properly filed.
They further represent that they have
a similar entity XXXXX, which was also eight days late for the same period and
for which all penalties and interest have heretofore been waived and the
charges reduced to XXXXX.
DECISION AND
ORDER
The Tax Commission finds sufficient
cause does exist to waive the penalty and interest associated with the sales
tax for the second quarter 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
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‑1(p)
and Utah Code Ann. '63‑46b‑14(3)(a).
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