BEFORE THE UTAH STATE TAX
COMMISSION
__________________________________
In Re: )
: INFORMAL
DECISION
XXXXX )
: 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.
FINDINGS
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
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner