BEFORE THE UTAH STATE TAX
COMMISSION
______________________________
In Re: )
: INFORMAL
DECISION
XXXXX, )
: Appeal No.
92-1462
) 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
The
Petitioner filed its sales tax return fox the period of XXXXX through XXXXX in
a timely manner. The Petitioner stated
that at that time the check covering the sales tax due in the amount of $$$$$
was attached to the return.
In
XXXXX, the Petitioner was notified by the Commission that the check covering
the sales tax had not been received.
The Petitioner then stopped payment on the outstanding check and issued
another on in its place.
This
period is the only period in which the Petitioner has had a problem regarding
its sales tax returns.
As
a result of the late payment, the Petitioner was assessed a penalty in the
amount $$$$$ and accrued interest. The
Commission by subsequent action waived the penalty imposed. The Petitioner requests that the interest
portion also be waived.
DECISION AND ORDER
The
Tax Commission finds sufficient cause does exist to waive the interest
associated with the sales tax for the period XXXXX through XXXXX. It is so ordered.
DATED
this 28th day of July, 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