96-2343

Special Fuel

Signed 3/28/97

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

PETITIONER, :

:

Petitioners, : INFORMAL DECISION

:

v. :

:

COLLECTION DIVISION OF THE : Appeal No. 96-2343

UTAH STATE TAX COMMISSION, :

: Account No. #####

:

Respondent. : Tax Type: Special Fuel

_____________________________________

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 March 18, 1997. Gail S. Reich, Administrative Law Judge, heard the matter for and on behalf of the Commission. Present and representing Petitioner was PETITIONERS REP.. Present and representing Respondent was Vickie Christoffersen of the Collection Division.

Based upon the evidence in the file and presented at the Informal Hearing, the Commission makes its:

FINDINGS

This appeal involves special fuel tax for April 1994 and October 1995. Penalty was imposed for April of 1994 in the amount of $$$$$ and a penalty was imposed for October 1995 in the amount of $$$$$ for late filing. The April 1994 tax was due May 31, 1994 and paid June 8, 1994. The October 1995 tax was due November 30, 1995 and was paid February 22, 1996. The Division has recommended waiver of the April 1994 penalty since it constitutes first time delinquency on this account. The Division has further recommended waiver of the October 1995 penalty based on special circumstances including illness and the fact that the Petitioner caught the error before notification by the Tax Commission.

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(10).)

DECISION AND ORDER

It is hereby determined that sufficient cause does exist to waive the penalty associated with the April 1994 and October 1995 periods in issue. It is so ordered.

DATED this 28 day of MARCH, 1997.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

_____________________________

GAIL S. REICH

ADMINISTRATIVE LAW JUDGE

The agency has reviewed this case and the undersigned concur in this decision.

DATED this 28 day of MARCH, 1997.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Richard B. McKeown

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 R861-1A-5(P) and Utah Code Ann. §63-46b-13 et. seq.)

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