BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
: Appeal No. 93-0487
: 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.
The Petitioner filed and paid its fourth quarter XXXXX sales tax return on XXXXX. The tax due for that period was $$$$$.
The Petitioner's owner claimed the return was mailed on XXXXX, however, the postmark on the envelope shows a date of XXXXX.
As a result of the late filing and payment of the return, a penalty in the amount of $$$$$ plus interest was assessed.
DECISION AND ORDER
The Tax Commission finds sufficient cause exists to reduce the penalty associated with the fourth quarter XXXXX sales tax return to $$$$$. Interest shall continue to accrue at the statutorily prescribed rate. It is so ordered.
DATED this 9th day of September, 1993.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val Oveson Roger O. Tew
Joe B. Pacheco Alice Shearer
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).