91-1336 - Sales

BEFORE THE UTAH STATE TAX COMMISSION

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In Re: :

XXXXX ) INFORMAL DECISION

: Appeal No. 91-1336

: Account No. XXXXX

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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's XXXXX first quarter sales and use tax return and corresponding payment due in the amount of $$$$$ were filed and paid on XXXXX, approximately ten days late. Petitioner was assessed a $$$$$ penalty plus interest for failure to file and pay in a timely manner.

Petitioner's remittance check was dated XXXXX, but was not mailed as a result of an oversight. Petitioner has a seven year history of timely payments.

DECISION AND ORDER

The Tax Commission finds sufficient cause does exist to waive the penalty associated with the XXXXX first quarter sales and use tax liability. It is so ordered.

DATED this 30 day of September, 1991.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

ABSENT

R. H. Hansen