93-1439

Sales

Signed 8/26/93

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

In Re: )

) INFORMAL DECISION

XXXXX, )

) Appeal No. 93‑1439

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

FINDINGS

XXXXX was required to filed its fourth quarter XXXXX sales tax return by XXXXX. The return was filed on XXXXX, accompanied with payment of the tax due of $$$$$. The company's owner explains that the delay in filing resulted from his involvement in personal matters.

Late filing penalties of $$$$$ have been assessed against XXXXX.

Except for the incident in question, XXXXX has filed and paid its sales tax liability on time.

DECISION AND ORDER

In light of XXXXX's history of compliance with the filing and payment requirements of the Sales and Use Tax Act, the delinquency, the Tax Commission finds that reasonable cause exists to waive all penalty associated with XXXXX's sales tax liability for the fourth quarter, XXXXX. Interest is not waived. It is so ordered.

DATED this 26 day of August, 1993.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

Absent

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 Commiss