94-1339

Sales Tax

Signed 1/11/95

BEFORE THE UTAH STATE TAX COMMISSION

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XXXXX

Petitioner, : INFORMAL DECISION

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v. : Appeal No. 94-1339

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COLLECTION DIVISION OF THE : Account No. XXXXX

UTAH STATE TAX COMMISSION, )

Respondent. : Tax Type: Sales Tax

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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. An informal hearing was held on XXXXX. Gail Reich, Administrative Law Judge, heard the matter for and on behalf of the Commission. Present and representing Petitioner, by telephone, was XXXXX and XXXXX. Present and representing Respondent was XXXXX.

Based upon the evidence and testimony presented at the informal hearing, the Commission makes it:

FINDINGS

This matter involves a refund request of $$$$$ for interest stemming from sales tax for the 3rd quarter of XXXXX. Petitioner filed timely on XXXXX. Petitioner asserted that the check was in the envelope with the filing; however, the check was not found in the envelope and it was asserted by the division of the Tax Commission that no check had been in there. Consequently, a penalty for failure to pay was imposed. The penalty of 10% of the taxable amount was subsequently waived by the Collection Division on the basis that the original check was filed on time. Collection Division did not waive the interest and asserted at the Hearing that the interest should not be waived since the Petitioner enjoyed the use and benefit of the money until subsequent payment.

APPLICABLE LAW

The Tax Commission is granted the authority to waive, reduce, or compromise penalties and interest upon a showing of reasonable cause. (Utah Code Ann. '59-1-401(8).)

DECISION AND ORDER

After a thorough review of the entire record and the arguments presented at the Hearing, the Tax Commission finds sufficient cause does not exist to refund the interest associated with the sales tax for the 3rd Quarter of XXXXX. It is so ordered.

DATED this 11 day of January, 1995.

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. '63-46b-15.)

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