BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
: 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.
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
Joe B. Pacheco S. Blaine Willes