BEFORE THE UTAH STATE TAX
COMMISSION
________________________________
XXXXX :
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
v. : AND FINAL DECISION
:
AUDITING
DIVISION OF THE : Appeal No. 91-1228
UTAH STATE TAX COMMISSION, :
: Account
No. XXXXX
Respondent. :
_____________________________
STATEMENT OF CASE
After
submitting briefs on the subject matter of this case, both Petitioner and
Respondent waived the right to a formal hearing. This decision is based on the entire contents of the file as
presently constituted on XXXXX.
Based
upon the evidence and information contained in the file, the Tax Commission
hereby makes its:
FINDINGS OF FACT
1. The tax in question is special fuel tax.
2. The audit period in question is XXXXX
through XXXXX.
3. An auditor discovered an overpayment of
$$$$$ for the period in question.
4. This overpayment was applied to deficiencies
that appeared in later years of the original audit.
5. After deficiencies were cleared up,
Petitioner had a credit of $$$$$ remaining from the overpayment.
6. Petitioner is requesting the Tax Commission
to refund the remaining amount of the overpayment plus interest.
7. The Auditing Division has refused to include
interest in the refund based on its interpretation of the law.
CONCLUSIONS OF LAW
If
the Commission, illegally or through error, collects or receives any special
fuel tax, penalty, or interest imposed by this part, the amount of tax,
penalty, or interest, upon written application, shall be refunded to the person
paying it. The application shall state
the specific grounds on which it is founded within two years after the date of
payment, and whether the sums were paid voluntarily or under protest. Utah Code Ann. §59-13-318(1).
Also,
the rate of interest applicable to any tax provision administered directly by
the Commission is 12% annually. Utah
Code Ann. §59-1-402.
DECISION AND ORDER
In
this case, the Auditing Division discovered the overpayment of taxes outside
what could be interpreted to be a two year statute of limitations for refund
requests on special fuel tax.
The
propriety of allowing Petitioner a refund based on this XXXXX overpayment is
not in question as well it should not be.
Generally stated, an audit is a two-way street. Identifiable deficiencies will be assessed
as well as overpayments returned.
In
accordance with Utah Code Ann. §59-1-402, the overpayment shall be refunded
with interest.
Based
on the foregoing, the Tax Commission finds that Petitioner is entitled to
interest on its overpayment that was discovered by the Auditing Division during
the period of XXXXX through XXXXX.
DATED
this 15th day of August, 1992.
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