95-0484

Sales Tax

Signed 6/12/95

BEFORE THE UTAH STATE TAX COMMISSION

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XXXXX, )

:

Petitioner, : ORDER

:

v. :

:

COLLECTION DIVISION OF THE : Appeal No. 95-0484

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 on request of Petitioner for the Tax Commission to take jurisdiction over this matter.

Petitioner was sent a letter on XXXXX indicating the 30- day period in which to file an appeal. The appeal was not filed until XXXXX.

The Tax Commission has reviewed the facts as presented by Petitioner and finds no evidence which would support the request for the Tax Commission to grant jurisdiction.

It is Petitioner's responsibility to see that taxes are paid in a timely fashion and that any appeal from tax notices be made in a timely fashion. Utah Code Ann. §59-2-1004(1), §59-2-1006(1) Sufficient circumstances were not presented upon which the Tax Commission can base the granting of a hearing. Therefore, Petitioner's request is denied.

DATED this 12 day of June, 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.) 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(1), 63-46-14(3)(a).)

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