BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
IN RE: XXXXX, ) ORDER DISMISSING AMENDED
Preliminary
notice of tax due, ) PETITION FOR HEARING, PRO-
Mine
Occupation Tax for the ) TEST OF STATUTORY NOTICE
Period of
XXXXX ) OF DEFICIENCY, REQUEST FOR
through XXXXX ) REDETERMINATION AND CLAIM
: FOR
REFUND, AND APPROVING
: SETTLEMENT
AGREEMENT
:
: Case No.
86-1555
_____________________________________
On
XXXXX XXXXX, Petitioner, and the Auditing Division of the Utah State Tax
Commission, appeared before the Utah State Tax Commission, Commissioners G.
Blaine Davis, R. H. Hansen and Joe Pacheco, to present to the commission a
settlement agreement recommended by the Auditing Division and XXXXX. Acceptance of this Settlement Agreement by
the Tax Commission would resolve this proceeding without the need for informal
hearing, formal hearing, and further litigation. That settlement agreement is embodied in the letters dated XXXXX,
executed by XXXXX, and in a letter dated XXXXX from XXXXX to XXXXX. Copies of these letters are attached hereto
as Exhibits A and B respectively.
The
settlement agreement was explained and enunciated by XXXXX, in behalf of the Auditing
Division of Utah State Tax Commission and XXXXX and XXXXX in behalf of
XXXXX. Appearing at this presentation
was XXXXX of the Auditing Division of the Utah State Tax Commission, as well as
XXXXX, Vice President and General Manager of operations, XXXXX, and XXXXX,
Controller, XXXXX. The Tax Commission
now having reviewed the Settlement Agreement reached between the parties hereto
and being fully advised in the premises finds that the settlement is appropriate
under the circumstances, and therefor makes the following order.
ORDER
1. XXXXX's Amended Petition for Hearing,
Protest of Statutory Notice of Deficiency, Request for Redetermination, and
Claim for Refund is hereby dismissed, with prejudice.
2. XXXXX shall pay to the Utah State Tax
Commission, in full settlement of all asserted sums by the Auditing Division of
the Utah State Tax Commission under the Statutory Notice of Deficiency dated
XXXXX, the sum of XXXXX Dollars ($$$$$).
Said sum shall be payable ten (10) days from the date of the entry of
this order.
3. Payment by XXXXX to the Utah State Tax
Commission of the sum of $$$$$ shall fully resolve all claimed and asserted
deficiencies, including any asserted interest, as set out in the Statutory
Notice of deficiency dated XXXXX.
4. All counterclaims, or claims for refund, by
XXXXX asserted in connection with the audit conducted by the Utah State Tax
Commission of XXXXX's mine occupation taxes for the period XXXXX through XXXXX,
are hereby dismissed, with prejudice.
5. The Auditing Division of the Utah State Tax
Commission shall conduct an audit of XXXXX's mine occupation tax filings for
the years XXXXX and XXXXX as soon as the Auditing Division can reasonably
accomplish that task.
6. The Auditing Division of the Utah State Tax
Commission is hereby ordered to forego, and not contest, any transportation
cost deductions asserted and claimed by XXXXX during the audit period XXXXX
through XXXXX. The Auditing Division
shall not disallow any transportation costs claimed by XXXXX for the periods
XXXXX, XXXXX and XXXXX, should those transportation costs be claimed on the
same basis by XXXXX as was claimed by XXXXX during the audit period, i.e. XXXXX
through XXXXX.
7. XXXXX agrees that it will not contest any
disallowance by the Auditing Division of cost deductions taken by XXXXX for
XXXXX precipitation plant or related water collection and distribution
facilities for the years XXXXX, XXXXX and XXXXX, upon completion of an audit by
the Auditing Division of the Utah State Tax Commission. The Auditing Division and the Utah State Tax
Commission agree to waive any interest attributable to any asserted deficiency
resulting from the disallowance of XXXXX's cost deductions for XXXXX
precipitation plant or related water collection and distribution facilities for
the years XXXXX, XXXXX and XXXXX.
DATED
this 18 day of June, 1987.
R. H. HANSEN
Chairman, Utah State Tax Commission
G. BLAINE DAVIS,
Commissioner, Utah State Tax
Commission
JOE B. PACHECO,
Commissioner,
Utah State Tax
Commissioner
ROGER O TEW
Commissioner, Utah State Tax
Commission
APPROVED AS TO FORM:
XXXXX
Assistant
Utah State Attorney General