BEFORE THE UTAH STATE TAX COMMISSION
In Re: ) INFORMAL DECISION
XXXXX ) Appeal No. 91-1349
: 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.
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
Joe B. Pacheco S. Blaine Willes