State Tax Commission of Utah v. Katsis

WOLFE, Justice.

This is an appeal from a judgment of the district court of Salt Lake county against defendant Katsis for a balance of $665.87 sales tax, penalties, and interest. It is one of those rare cases which will be better followed by dovetailing the statutory law and the facts. Chapter 63, Laws of Utah 1933, as amended by chapter 20, Second Special Session Laws 1933, is in this opinion referred to as the Sales Tax Act. Section 5 of said act (as amended) provides that persons receiving payment on sales of property or service subject to the sales tax shall make a return on the 15th day of…