BEFORE THE UTAH STATE TAX COMMISSION
Petitioner, : ORDER
v. : Appeal No. 93-1450
COLLECTION DIVISION OF THE : Filing Periods: XXXXX
UTAH STATE TAX COMMISSION, :
Respondent. : Tax Type: Sales Tax
STATEMENT OF CASE
This matter came before the Utah State Tax Commission for a Settlement Conference pursuant to the provisions of Utah Code Ann. §59-1-502.5, on XXXXX. G. Blaine Davis, Administrative Law Judge, heard the matter for and on behalf of the Commission. Present and representing Petitioner was XXXXX. Present and representing Respondent was XXXXX of the Collections Division.
The Petitioner filed its second quarter XXXXX sales tax return and paid the full amount of tax due thereon, just prior to XXXXX. However, they had failed to pay the second quarter prepayment installment which was due on XXXXX. The penalty has previously been waived, but the Petitioner requests that the interest be waived. However, the interest is imposed only for the use of the money for the time period for which the state did not have said money and does not represent a penalty.
DECISION AND ORDER
Based upon the information presented at the conference, and the records of the Tax Commission, the Commission finds sufficient cause has not been shown to waive the interest assessed for the second quarter of XXXXX.
This decision does not limit a party's right to a formal hearing. However, this Decision and Order will become the Final Decision and Order of the Commission unless any party to this case files a written request within thirty (30) days of the date of this decision to proceed to a Formal Hearing. Such a request shall be mailed to the address listed below and must include the Petitioner's name, address, and appeal number:
Utah State Tax Commission
210 North 1950 West
Salt Lake City, Utah
Failure to request a Formal Hearing will preclude any further administrative action or appeal rights in this matter.
DATED this 15 day of August, 1994.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val Oveson Roger O. Tew
Joe B. Pacheco Alice Shearer