93-2236

Corporate Franchise

Signed 7/26/94

BEFORE THE UTAH STATE TAX COMMISSION

_______________________________________

In Re: )

) INFORMAL DECISION

XXXXX., )

) Appeal No. 93‑2236

) 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

Petitioner filed its corporate franchise return timely, but the records of the Tax Commission do not indicate any payment being received with the return.

Petitioner maintains that a check number XXXXX in an amount of $$$$$ for the full amount of the tax was included with the return when it was mailed to the State Tax Commission.

Other than the representation of the Petitioner there is no evidence that such check was submitted.

DECISION AND ORDER

The Tax Commission finds sufficient cause does not exist to waive the penalty associated with the corporate franchise tax for 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 Reconsideration with the Commission. If you do not file a Request for Reconsideration with the Commission, you have thirty (30) days after the date of a final order to file a Petition for Judicial Review by trial de novo in district court. (Utah Administrative Rule R861‑1‑5A(P) and Utah Code Ann. ''63‑46-14(3)(a) and 63‑46b‑15.)

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