93-2192

Sales

Signed 7/26/94

BEFORE THE UTAH STATE TAX COMMISSION

_______________________________________

In Re: )

) INFORMAL DECISION

XXXXX, )

) Appeal No. 93‑2192

) 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 failed to timely file and pay the sales tax return and the amount due thereon for the first quarter of XXXXX.

The only reason given by the Petitioner is that a notice was not received to pay the taxes, which it is presumed means that forms were not received from the Tax Commission.

All taxpayers have the responsibility to timely file and pay amounts of taxes due, even if they do not receive the forms.

DECISION AND ORDER

The Tax Commission finds sufficient cause does not exist to waive the penalty associated with the sales tax for the first quarter XXXXX. It is so ordered.

DATED this 26 day of July, 1994.

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 a final order to file a Request for Reconside