03-0249

Advertisement Violations

Signed 5/12/03

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

PETITIONER, )

) ORDER

Petitioner, )

) Appeal No. 03-0249

v. )

)

MOTOR VEHICLE ENFORCEMENT ) Tax Type: Advertisement Violations

DIVISION, UTAH STATE TAX )

COMMISSION, ) Judge: Phan

)

Respondent. )

_____________________________________

Presiding:

Jane Phan, Administrative Law Judge

Appearances:

For Petitioner: PETITIONER REP, Sales Manager

For Respondent: Kip Ingersoll

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 May 5, 2003.

Petitioner is appealing a $1,000 fine assessed for publishing an advertisement in violation Utah Code Ann. Section 41-3-210 and Utah Admin. Rule. R877-23V-7(7). The advertisement stated, "you pay what we pay."

Respondent's representative indicated that it was Respondent's position at this time that the penalty be dismissed.

APPLICABLE LAW

The holder of any license issued under this chapter 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 products sold, manufactured, remanufactured, handled, furnished by a licensee; . . . (c) violate this chapter or the rules made by the administration; . . . (Utah Code Ann. Sec. 41-3-210 (1).)

DECISION AND ORDER

Based on the foregoing the $1000 penalty is hereby abated. It is so ordered.

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 May , 2003.

____________________________________

Jane Phan

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 May , 2003.

Pam Hendrickson R. Bruce Johnson

Commission Chair Commissioner

Palmer DePaulis Marc B. Johnson

Commissioner Commissioner