00-1085

MISCELLANEOUS TAX

SIGNED 7/26/01

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

PETITIONER, )

) ORDER

Petitioner, )

) Appeal No. 00-1085

v. ) Account No.

)

MOTOR VEHICLE DIVISION ) Tax Type: Miscellaneous Tax

OF THE UTAH STATE TAX )

COMMISSION, ) Presiding: Davis

)

Respondent. )

_____________________________________

Presiding:

G. Blaine Davis, Administrative Law Judge

Appearances:

For Petitioner: PETITIONER

For Respondent: Mr. Laron Lind, Assistant Attorney General

Ms. Lynette Byrd, from the Motor Vehicle Division

STATEMENT OF THE CASE

This matter came before the Utah State Tax Commission for an Initial Hearing pursuant to the provisions of Utah Code Ann. '59-1-502.5, on January 4, 2001.

Petitioner currently has a motor vehicle with a license plate #####. The license plate was initally issued to Petitioner in approximately 1986 to match his CB (citizen band) radio license issued by the Federal Communications Commission. At that time, a license was required for the usage of CB radios, and Petitioner wanted his license plate to match his CB radio license number. Licenses are no longer required for the usage of a CB radio, but Petitioner desires to maintain the license plate number because it has substantial sentimental value to him.

The license plate of Petitioner contains eight letters and numbers. It is the only license plate in the State of Utah which presently has eight numbers and letters.

The computer system for the Utah State Tax Commission and Division of Motor Vehicles is designed to deal with a maximum of seven numbers and letters.

On or about June 22, 2000, Respondent notified Petitioner in writing that the plate of "#####" was being recalled pursuant to Utah Code Ann. '41-1a-408(12)(ii). The standard for this type of group plate had been changed, and the eight character plate no longer meets the standard set by the Commission. Respondent is willing to let Petitioner keep the plate for personal non-vehicular display, but Petitioner would have to obtain another plate, at no charge, to display and use for registration of the vehicle.

Petitioner timely filed a Petition for Redetermination on or about July 18, 2000.

APPLICABLE LAW

Utah Code Ann. '41-1a-408(12)(a) provides, in relevant part, as follows:

(12)(a) The Commission shall make rules in accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, to:

(i) establish qualifying criteria for persons to receive, renew, or surrender special group license plates, a temporary removable windshield placard, or a removable windshield placard;

(ii) establish the maximum number of numerals or characters for special group license plates, and

. . .

Utah Administrative Code, Rule R873-22m-27, provides in relevant part, as follows:

P. An individual who no longer qualifies for the particular special group license plate may not display that special group license plate on any motor vehicle and must reregister the vehicle and obtain new license plates. Unless otherwise provided in this rule, the division shall collect a replacement fee prior to issuing regular issue license plates to the disqualified individual.

Q. Except as otherwise provided, all special group license plates, including personalized special group license plates, shall consist of a symbol, affixed to the left-hand side of the plate, followed by five characters. The first four characters shall be numbers and the fifth shall be a letter. Plates shall be distributed consecutively.

R. Unless otherwise prohibited by statute, the division may enact procedures to recall all special license plates currently in use, The division shall replace the recalled plates with the special group license plates enumerated in this rule, free of charge.

DECISION AND ORDER

Based upon the foregoing, the Commission determines that Respondent has made an appropriate request in accordance with Utah law and the rules adopted by the Commission to recall the eight-character license plate, and to replace it for Petitioner free of charge, with either a standard license plate or a special personalized plate that is consistent with the laws of the State of Utah and the rules adopted by the Commission. Accordingly, the use of the license plate "#####" is hereby revoked for use on a vehicle, but Petitioner is permitted to retain physical possession of the license plate. For renewal of any special license plate in future years, standard charges and fees shall apply.

This decision does not limit a party's right to a Formal Hearing. However, this Decision and Order will become the Final Decision and Order of the Commission unless any party to this case files a written request within thirty (30) days of the date of this decision to proceed to a Formal Hearing. Such a request shall be mailed to the address listed below and must include the Petitioner's name, address, and appeal number:

Utah State Tax Commission

Appeals Division

210 North 1950 West

Salt Lake City, Utah 84134

Failure to request a Formal Hearing will preclude any further appeal rights in this matter.

DATED this 26^th day of July , 2001.

____________________________________

G. Blaine Davis

Administrative Law Judge

BY ORDER OF THE UTAH STATE TAX COMMISSION.

The Commission has reviewed this case and the undersigned concur in this decision.

DATED this 26^th day of July , 2001.

Pam Hendrickson R. Bruce Johnson

Commission Chair Commissioner

Palmer DePaulis Marc B. Johnson

Commissioner Commissioner