BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________
In Re: ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
XXXXX ) AND FINAL DECISION
:
) Appeal No.
92-1675
: Account
No. XXXXX
_______________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing on
XXXXX. Lisa L. Olpin, Presiding
Officer, heard the matter for and on behalf of the Commission. Present and representing the Petitioner was
XXXXX, controller, and XXXXX, tax filings clerk.
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 special fuel tax.
2. The period in question is July XXXXX through
November XXXXX.
3. During the period in question, Petitioner
purchased fuel from XXXXX.
4. In fall XXXXX, Petitioner discovered that
XXXXX was sometimes collecting a fuel tax and, at other times, was not
collecting a fuel tax.
5. Concerned something was amiss, Petitioner called
XXXXX on November XXXXX and learned that XXXXX should not have been charging
Petitioner any fuel tax.
6. XXXXX refunded the overcharge to Petitioner.
7. Petitioner contacted the Tax Commission
XXXXX to learn how to best handle the tax situation.
8. A Commission employee advised Petitioner to
file all past due and currently due returns at the end of the fourth quarter.
9. In the meantime, Petitioner did obtain a
special fuel user/dealer license.
10. Petitioner did file all returns with payment
at the end of January XXXXX.
11. All penalties previously assessed for late
filings were abated.
12. Petitioner is requesting a waiver of
interest assessments.
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 Petitioner must pay the
interest on the late payments. (The
interest is calculated to XXXXX. Any
interest assessed thereafter is waived.) It is so ordered.
DATED
this 23rd day of February, 1993.
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