92-0328 - Sales & Use

 

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX

                                                                                    :

            Petitioner,                                                         :           ORDER

                                                                                    :

v.                                                                                 :

                                                                                    :

AUDITING DIVISION OF THE                                :           Appeal No. 92-0328

            UTAH STATE TAX COMMISSION,            :

                                                                                    :           Account No. XXXXX

                                                                                    :

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission upon a Petition for Reconsideration, dated XXXXX, filed by the Petitioner as a result of the Commission's final decision dated XXXXX.

FINDINGS

            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.  After review of Petitioner's Request for Reconsideration, the Respondent's Response, and the Commission's original decision, the Commission finds no reason to amend its original decision.  The points raised by Petitioner were thoroughly discussed at the hearing and were given due consideration by the Commission in its deliberations.

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 30 day of December, 1993.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson                                                            Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            Alice Shearer

Commissioner   Commissioner