BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
In Re: )
:
XXXXX, ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
) AND FINAL
DECISION
:
) Appeal No.
92-0877
: Account
No. XXXXX
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing on
XXXXX. XXXXX, Presiding Officer, heard
the matter for and on behalf of the Commission. Representing the Petitioner by telephone was XXXXX, corporate
controller.
Based
upon the evidence and testimony presented at the hearing, the Tax Commission
hereby makes its:
FINDINGS OF FACT
1. The tax in question is sales and use tax,
specifically the annual prepayment due XXXXX.
2. Petitioner, an XXXXX company, filed and paid
its prepayment along with its regular second quarter payment on XXXXX.
3. Petitioner stated it did not receive its
prepayment return, reminding them to file the prepayment. Petitioner relies on the return to help them
pay the prepayment on time since it is an unusual filing peculiar to Utah only.
4. Petitioner stated it realized its omission
in XXXXX and paid the tax forthwith.
The Tax Commission demanded penalty and interest in its letter to
Petitioner dated XXXXX.
5. Petitioner maintains it owes 30 days of interest
only, calculated from the due date of XXXXX 15th to the check date of XXXXX
15th. According to Tax Commission
records, however, Petitioner's check was not received until XXXXX. Petitioner
has timely paid its sales and use taxes in the past.
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
Based
upon the foregoing, the Tax Commission finds that sufficient cause has been
shown which would justify a waiver of the penalty associated with the
prepayment of sales and use tax due on XXXXX.
Interest is not waived. It is so
ordered.
DATED
this 1st day of July, 1992.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
Absent
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner