95-0482
Sales & Use
Signed 2/15/96
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
XXXXX, )
:
Petitioner, : ORDER
:
v. :
:
AUDITING
DIVISION OF THE : Appeal No. 95-0482
UTAH STATE TAX COMMISSION, :
:
:
Respondent. : Tax Type: Sales & Use
_____________________________________
STATEMENT OF CASE
Petitioner
filed a Petition for Redetermination on XXXXX in reference to premium tax for
XXXXX, XXXXX and XXXXX, involving $$$$$ per year on a guarantee fund
credit. Petitioner requests that the
matter be determined without a hearing.
Respondent filed a Motion to Dismiss for years XXXXX and XXXXX based on
failure to file a petition in a timely fashion for those two years. An Order was issued by the Commission giving
the parties an opportunity to present briefs in regards to the Motion to
Dismiss and the substantive issue involved in the case.
Timely petitions were not filed for the XXXXX and XXXXX year and
the Commission does not have jurisdiction to hear matters concerning those
years. Petitioner asserts that it could
not have filed timely because the basis
of its argument stems from a letter from a law firm which was not received
until after the deadline. That
circumstance, however, does not alter the requirements of timely filing.
Review
of the record reveals that Petitioner has filed a timely appeal for the XXXXX
year. The Petition for Redetermination
was filed within 30 days of the statutory notice as required by statute. Based upon the foregoing, the appeal is
dismissed as it concerns the years XXXXX and XXXXX.
As
for the issue in regards to XXXXX, Petitioner is claiming entitlement to
guarantee fund credit of $$$$$. The
circumstances are that the Petitioner made a preliminary payment identified as
a "voluntary contribution" and, subsequently, when the "Class
B" assessment was made, the earlier contribution was credited towards and considered payment in full of
the Class B assessment.
Respondent's
position is that XXXXX erred in offsetting its insurance premium tax liability
with amounts paid prior to the assessment.
Respondent claims that Petitioner is not entitled to the credit when a
Class B assessment obligation is met by applying a prior contribution.
The
Commission has reviewed the arguments submitted by both parties and finds the
Division erred in not giving Petitioner credit for mandatory Class B assessment
based on amounts paid prior to the assessment.
Only contributions made in excess of assessments due under the statutory
assessment formula should be deemed “voluntary contributions.”
Accordingly,
the Division denies Respondent’s request to sustain its assessment and directs
it to grant Petitioner proper credit against its premium tax.
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 15th day of February, 1996.
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.) a Petition for Judicial Review in the Supreme
Court, or b.) a Petition for Judicial Review by trial de novo in district
court. (Utah Administrative Rule
R861-1A-5(P) and Utah Code Ann. §§59-1-601(1),63-46b-13 et. seq.)
^^