93-1602

Sales

Signed 12/2/93

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

In Re: )

: INFORMAL DECISION

XXXXX, )

: Appeal No. 93-1602

)

: 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

According to Tax Commission records, Petitioner filed and paid its second quarter XXXXX sales and use taxes on XXXXX, over two months late. Subsequently assessed penalties were later waived by the Commission. The interest assessment remains.

Petitioner is requesting a reduction or waiver of the interest.

Owner XXXXX explained that he mailed the return and payment on time on XXXXX. He contends that he should not be required to pay interest while the check sat somewhere waiting to be cashed. Petitioner's business checking account is non-interest bearing.

Mr. XXXXX feels that the Commission should waive the interest since it waived the penalties. In the alternative, he argues that the interest should at least be calculated from the date the taxes were due to the date payment was received.

DECISION AND ORDER

The Tax Commission finds sufficient cause does not exist to waive the interest associated with the sales and use tax due on the second quarter XXXXX in that the Commission did not have the use of the money for over two months. The Collections Division is directed to recompute the interest to XXXXX. It is so ordered.

DATED this 2nd day of December, 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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