BEFORE THE UTAH STATE TAX
COMMISSION
______________________________
In Re: )
:
) INFORMAL
DECISION
XXXXX, :
) Appeal No.
92-1804
:
) 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
1. According to XXXXX, Petitioner's assistant
treasurer, she sent in the first quarter XXXXX sales and use tax return with
payment the week before it was due to the Tax Commission.
2. Tax Commission records, however, show that
the return and check were not received until XXXXX, over a month and a half
late.
3. Ms. XXXXX can surmise only that the return
she believes she mailed before the XXXXX deadline was lost en route or at the
Commission. She states that the check received at the Commission on XXXXX is a
replacement check.
4. According to Ms. XXXXX, the first check has
never cleared Petitioner's bank.
5. Petitioner is seeking a waiver of the
remaining interest assessment as the Commission previously waived an earlier
assessed ten percent penalty.
DECISION AND ORDER
The
Tax Commission finds sufficient cause does not exist to waive the interest
assessment on the sales and use tax due on the first quarter of XXXXX. The Tax
Commission did not have use of the tax dollars owed the state until XXXXX. Until that time, the tax amount remained in
Petitioner's account. It is so ordered.
DATED
this 16th day of December, 1992.
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