97-0670

SALE

Signed 6/30/97

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

COMPANY A., )

Petitioner, : DECISION

)

v. : Appeal No. 97-0670

)

COLLECTION DIVISION OF THE : Account No.#####

UTAH STATE TAX COMMISSION, )

:

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 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. Despite proper notice, Petitioner did not appear. Present and representing Respondent were Vickie Christoffersen and Laurie Allred of the Collection Division.

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

FINDINGS

This appeal involves fourth quarter sales tax for 1996. Petitioner owed $$$$$ in sales tax due January 31, 1997. The payment was not made until February 26, 1997. Approximately $$$$$ of interest had accrued at that time. The late payment penalty was waived at the Division level based on first time error. This appeal involves a dispute over the amount of interest that is being assessed on this matter. Documentation in the file indicates Petitioner=s willingness to pay the interest that has accrued through the date of payment. The dispute appears to be over the additional amount of interest that accrued through April 16, 1997 which amounts to approximately $$$$$. The issue appears to be moot since the system will write off an amount under $$$$$. The Commission finds that the interest in this matter was properly assessed and finds no grounds to justify waiver or reduction of the interest amount. It is so ordered.

DATED this 30 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 30 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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