BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
: Appeal No. 92-1331
: 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 sells XXXXX jewelry. According to Tax Commission records, Petitioner filed her second quarter XXXXX sales and use tax return thirteen days late. The payment was sent in with the return.
This is evidenced by the Utah State Tax Commission date stamp on the face of Petitioner's return. A Xerox copy of Petitioner's envelope shows an XXXXX postmark out of XXXXX.
The Tax Commission previously waived half of Petitioner's penalty assessment.
DECISION AND ORDER
The Tax Commission finds sufficient cause does not exist to waive the remaining penalty associated with the sales and use tax due on the second quarter of XXXXX. Interest is not waived. It is so ordered.
DATED this 18th day of August, 1992.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes