97-0129

SALE

Signed 6/23/97

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

COMPANY A :

)

:

Petitioner, ) DECISION

:

v. )

: Appeal No. 97-0129

COLLECTION DIVISION OF THE )

UTAH STATE TAX COMMISSION, :

STATE OF UTAH, ) Tax Type: Sales Tax

: Respondent. )

_____________________________________

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 adjudicative proceedings. A hearing was held on April 17, 1997. Gail S. Reich, Administrative Law Judge, heard the matter for and on behalf of the Commission. Present and representing Petitioner was PETITIONER REP.. Present and representing Respondent was Ned Shimizu of the Collection Division.

Based upon the evidence in the file and presented at the hearing, the undersigned makes the following:

FINDINGS

This appeal involves penalties imposed for the first quarter of 1996 for COMPANY A. The Petitioner indicated that the checks were timely mailed and has submitted documentation to verify the existence of the original checks, sufficient funds in the account to cover the checks and the register to indicate the sequence in which the checks were made out. Based on that information, the Division has recommended waiver of the penalties.

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

Based upon the foregoing, it is hereby determined that sufficient cause does exist to waive the penalties associated with the period in issue. It is so ordered.

DATED this 23 day of JUNE, 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 23 day of JUNE, 1997.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Richard B. McKeown

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner

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