93-0487

Sales

Signed 9/9/93

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

In Re: )

: INFORMAL DECISION

XXXXX, )

: 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.

FINDINGS

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

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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