00-1257

Advertisement Violations

Signed 8/12/02

BEFORE THE UTAH STATE TAX COMMISSION

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PETITIONER, ) ORDER

)

Petitioner, ) Appeal No. 00-1257

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v. ) Account No. ########

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MOTOR VEHICLE ENFORCEMENT ) Tax Type: Advertisement Violations

DIVISION OF THE )

UTAH STATE TAX COMMISSION, ) Tax Year: 2000

)

Respondent. ) Judge: Davis

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Presiding:

G. Blaine Davis, Administrative Law Judge

Appearances:

For Petitioner: No one appeared

For Respondent: Mr. Gale Francis, Assistant Attorney General

STATEMENT OF THE CASE

This matter was filed by Petitioner with three other similar cases, appeal nos. 00-1258, 00-1259, and 00-1260. Those matters came on for an Initial Hearing pursuant to the provisions of Utah Code Ann. '59-1-502.5 on February 27, 2002.

Each of the matters involved an alleged advertising violation by Petitioner, the appeal of which was filed by PETITIONER, who was then the General Manager of Petitioner, but PETITIONER is now deceased. NEW PETITIONER is presently General Manager, and does not have any knowledge about the case.

Because of the difficulty in going forward in all of these matters, Mr. Francis represented that NEW PETITIONER had verbally agreed to the imposition of a penalty in the amount of $500 for each of the cases. This case, appeal no. 00-1257 is one of those which should have been included at the February hearing, according to Mr. Francis.

APPLICABLE LAW

Utah Code Ann. §41-3-210 provides that a licensed dealer may not:

"(a) intentionally publish, display, or circulate any advertising that is misleading or inaccurate in any material fact or that misrepresents any of the product sold, manufactured, remanufactured, handled, or furnished by a licensee;

(b) intentionally publish, display, or circulate any advertising without identifying the seller as the licensee by including in the advertisement the full name under which the licensee is licensed or the licensee's number assigned by the Division."

The above provisions are interpreted further by Utah Administrative Code Rule R877-23V-7.

DECISION AND ORDER

Based upon the foregoing, it is the decision and order of the Utah State Tax Commission that Petitioner had violated the advertising provisions in this case, 00-1257, and the fine is hereby set at $500.

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 12^th day of August, 2002.

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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 12^th day of August, 2002.

Pam Hendrickson R. Bruce Johnson

Commission Chair Commissioner

Palmer DePaulis Marc B. Johnson

Commissioner Commissioner