BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: ) INFORMAL DECISION
XXXXX ) Appeal No. 91-1349
: 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
is a XXXXX corporation. Petitioner
incurred sales tax liability in Utah for the first time in XXXXX. Petitioner subsequently applied for an
account number with the Utah State Tax Commission. In the meantime, sales tax
in the amount of $$$$$ became due on XXXXX for the preceding year. Petitioner filed its XXXXX return and
submitted a check in the correct amount on XXXXX, approximately one month late.
Petitioner had delayed its filing and payment because it had not yet received
an account number. Petitioner was
assessed a $$$$$ penalty plus interest.
DECISION AND ORDER
The
Tax Commission finds sufficient cause does exist to waive the penalty
associated with the sales and use tax for the year XXXXX in light of the fact
that Petitioner did diligently seek to pay its taxes in the appropriate
manner. It is so ordered.
DATED
this 30 day of September, 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