93-0342

Sales

Signed 7/14/93

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

In Re: )

) INFORMAL DECISION

XXXXX, )

) Appeal No. 93‑0342

) 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. As provided for by Utah Code Ann. 63‑46b‑5, this decision is based upon information contained in the Tax Commission's file.

FINDINGS

The Petitioner timely filed its third quarter XXXXX sales tax return. Because of an error, however, the check was not included with the return. As a result a penalty in the amount of $$$$$ was assessed as well as interest in the amount of $$$$$. Thereafter, the Petitioner requested a waiver of the penalty and interest associated with that period.

By way of subsequent Commission action, the Petitioner's request to waive the penalty and interest was granted. Due to an error, however, the Petitioner was informed that interest on the account was still owing. Thereafter, the Petitioner filed its petition for redetermination.

DECISION AND ORDER

The Tax Commission finds sufficient cause does exist to waive the interest associated with the third quarter XXXXX sales tax return. It is so ordered.

DATED this 14 day of July, 1993.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Roger O. Tew

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner

NOTICE: You have twenty (20) days after the date of the final order to file a request for reconsideration or thirty (30) days after the date of the final order to file in District Court a petition for judicial review. Utah State Tax Commission Administrative Rule R861‑5A‑1(p) and Utah Code Ann '63‑46b‑14(3)(a).

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