95-1590

Sales

Signed 2/29/96

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX,

Petitioner, : ORDER

:

v. :

:

COLLECTION DIVISION OF THE : Appeal No. 95-1590

UTAH STATE TAX COMMISSION, :

: Account No. XXXXX

:

Respondent. : Tax Type: Sales

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission by Petitioner’s appeal received XXXXX. An Initial Hearing was scheduled for XXXXX. At the hearing, present and representing Petitioner was XXXXX. Present and representing Respondent was XXXXX. At the hearing the Respondent raised the issue of jurisdiction. The decision of the Division on Petitioner’s initial waiver request was issued on XXXXX. Petitioner’s appeal rights expired thirty days from that date. The request for appeal now before the Commission is clearly beyond the period provided for appeals.

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 29 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.)

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