BEFORE THE UTAH STATE TAX COMMISSION
Petitioner, : ORDER
XXXXX ) Appeal No. 91-1424
: Account No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission upon a Petition for Reconsideration, dated XXXXX, filed by the Respondent as a result of the Commission's final decision, dated XXXXX.
1. Utah Administrative Rule R861-1A-5(P) provides that a Petition for Reconsideration "will allege as grounds for reconsideration either a mistake in law or fact, or the discovery of new evidence." Under this rule, the Tax Commission may exercise its discretion in granting or denying a Petition for Reconsideration.
2. In its Request for Reconsideration, Respondent contends it has not been given proper credit for payments made toward its sales tax liability. Respondent raised the same issue during the hearing in this matter and was given ample opportunity to support its claim. Respondent failed to provide any convincing evidence that errors had been made in crediting payments to its sales tax account.
DECISION AND ORDER
Based upon the foregoing, it is the decision and order of the Utah State Tax Commission that the Petition for Reconsideration is denied. It is so ordered.
DATED this 9 day of July, 1992.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes