91-1323 - Sales

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX, )

Petitioner, : ORDER

v. :

AUDITING DIVISION OF THE : Appeal No. 91-1323

UTAH STATE TAX COMMISSION, :

: Account No. XXXXX

Respondent. :

_____________________________________

STATEMENT OF CASE

This matter comes before the Utah State Tax Commission pursuant to the Petitioner's Application for Stay of Decision Pending Review filed by the Petitioner on XXXXX.

In its application, the Petitioner alleged that the Commission's decision was "ground breaking" and that there is a reasonabLe likelihood the decision would be reversed on appeal. The Petitioner further requested that it be relieved of the requirement to deposit the taxes and any applicable interest and penalties found to be due and owing by the Commission in its final decision.

DECISION AND ORDER

The Commission finds that its prior decision did not involve novel issues of law which had not been dealt with in numerous other cases. Therefore the characterization that the decision is "ground breaking" is an unjustified overstatement of the significance of the case. The Commission disagrees that there exists a "reasonable likelihood" that its decision will be reversed on appeal.

Utah Code Ann. 59-1-505 states "a taxpayer who, after receiving a final decision from the Commission in accordance with the other provisions of this part, desires to seek judicial review of that decision shall deposit the full amount of taxes, interest, and penalties with the Commission." (emphasis added).

Because the deposit of the full amount of taxes, interest, and penalties is mandatory, the Commission finds it has no statutory authority to waive such a requirement. Furthermore, the Petitioner has made no assertion that it is unable to comply with the requirement.

Based upon the foregoing, the Petitioner's Request for Stay of Decision Pending Review is denied. It is so ordered.

DATED this 8 day of September, 1992.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco S. Blaine Willes

Commissioner Commissioner