92-1675 - Motor Fuel

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

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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