97-0621

CORPORATE FRANCHISE

Signed 6/26/97

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

COMPANY B, )

:

Petitioner, ) DECISION

:

v. )

:

COLLECTION DIVISION OF THE ) Appeal No. 97-0621

UTAH STATE TAX COMMISSION, :

) Account No. #####

:

Respondent. ) Tax Type: Corporate Franchise

_____________________________________

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 proceeding. A hearing was held on June 11, 1997. Gail S. Reich, Administrative Law Judge, heard the matter for and on behalf of the Commission. Present and representing Petitioner was PETITIONER REP. by telephone. Present and representing Respondent were Vickie Christoffersen and Laurie Allred from the Collection Division.

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

FINDINGS

After discussion between the parties it became apparent that this appeal was filed in an untimely manner and does not fall within the jurisdiction of the Commission.

DECISION AND ORDER

Based upon the foregoing, this matter is being dismissed.

DATED this 26 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 26 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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