91-1781

Sales

Signed 12/10/91

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

In Re: ) INFORMAL DECISION

XXXXX ) Appeal No. 91‑1781

) 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 new business. Petitioner's first sales and use tax return was due at the end of XXXXX for the second quarter of XXXXX.

Petitioner filed its return and made payment in the amount of $$$$$ on XXXXX. A $$$$$ penalty plus interest was assessed for the late filing.

Petitioner stated it did not have any forms at the time the return and payment were due.

CONCLUSIONS OF LAW

The Tax Commission is granted the authority to waive, reduce, or compromise penalties and interest upon a showing of reasonable cause. (Utah Code Ann. '59‑1‑401(8)).

DECISION AND ORDER

The Tax Commission finds sufficient cause does not exist to waive the penalty associated with the sales and use tax for the second quarter of XXXXX. It is so ordered.

DATED this 10 day of December, 1991.

BY ORDER OF THE UTAH STATE TAX C0MMISSION.

ABSENT

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco S. Blaine Willes

Commissioner Commissioner

NOTICE: You have twenty (20) days after the date of the final order to file a Request for Reconsideration or thirty (30) days after the date of final order to file in Supreme Court a Petition for Judicial Review. Utah Code Ann. ''63-46b-13(1), 63-46b-14(2)(a).

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