95-1194

Sales

Signed 11/8/95

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

:

Petitioner, : ORDER

:

v. :

:

AUDITING DIVISION OF THE : Appeal No. 95-1194

STATE TAX COMMISSION, :

STATE OF UTAH, : Account No. XXXXX

:

Respondent. : Tax Type: Sales

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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.

The Statutory Notice which generated this appeal was issued on XXXXX. The Statutory Notice indicated that an appeal can only be filed within 30 days of the date of the Statutory Notice. This appeal was filed on XXXXX, past the 30 day period for filing. The Tax Commission has reviewed the matter and finds no evidence which would support the Tax Commission taking 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. 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 8 day of November, 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 et. seq.)

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