93‑0478

Corporation Franchise

Signed 5/7/93

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

In Re: ) INFORMAL DECISION

)

XXXXX, ) Appeal No. 93‑0478

) Account No. XXXXX

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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

Petitioner did not request a hearing in this matter.

Petitioner filed its XXXXX corporate franchise tax return on time on XXXXX. The payment check Petitioner submitted with the return was apparently lost at the Commission and never found.

After contacting the Tax Commission in early XXXXX about the uncashed check, Petitioner was instructed to wait as there was a mix‑up on Petitioner's account. Finally, in XXXXX, the Commission could not find Petitioner's check and asked Petitioner to send in a replacement check. Petitioner did so.

The XXXXX percent late payment penalty was previously waived in this case. Petitioner is seeking a waiver of the interest, contending that it should not pay when the Tax Commission lost the check initially. Petitioner also feels that the interest rate is exorbitant.

DECISION AND ORDER

The Tax Commission finds sufficient cause exists to waive the interest assessed after XXXXX on corporate franchise tax due for the year XXXXX. It is so ordered.

DATED this 7 day of May, 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

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 final order to file in Supreme Court a Petition for Judicial Review. Utah Code Ann. ''63-46b-13(1), 63-46b-14(2)(a).

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