BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
) INFORMAL DECISION
) 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.
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.
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes