97-0113
SALES
Signed 3/28/97
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
COMPANY A, )
:
Petitioner, ) INFORMAL
DECISION
:
v. )
:
COLLECTION DIVISION
OF THE ) Appeal
No. 97-0113
UTAH STATE TAX
COMMISSION, :
) Account No. #####
:
Respondent. ) Tax
Type: Sales Tax
_____________________________________
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 4, 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.
Based upon the
evidence in the file and presented at the Informal Hearing, the Commission
makes its:
FINDINGS
This matter
involves penalty and interest imposed for the first quarter of 1996 on sales
tax. The tax was due on April 30, 1996
and was filed and paid on July 30, 1996.
The division has already waived the penalty based on first time
error. However, a review of the matter
indicates that Petitioner had been on an annual filing status and the problem
arose from a switch to quarterly.
However, Petitioner was not timely notified of the change to quarterly
status. Therefore, based on Tax Commission
error, grounds do exist for waiver of the interest as well.
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 interest associated
with the first quarter of 1996 sales tax.
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.)
^^