93-1450
Sales Tax
Signed 8/15/94
BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
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
Appeals Division
210 North 1950 West
Salt Lake City, Utah
84134
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.
ABSENT
W. Val
Oveson Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco Alice
Shearer
Commissioner Commissioner
^^