BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX,
:
Petitioner, :
: FINDINGS
OF FACT,
v. : CONCLUSIONS OF LAW
: AND FINAL
DECISION
AUDITING
DIVISION OF THE :
UTAH STATE TAX COMMISSION, : Appeal
No. 86 2153
:
Respondent. :
_____________________________________
STATEMENT OF FACT
This
matter came before the Utah State Tax Commission for formal adjudicative
proceeding on XXXXX. G. Blaine Davis,
Commissioner, heard the matter for and in behalf of the Tax Commission. XXXXX appeared representing the Respondent. No one appeared representing the
Petitioner. The Presiding Officer made
note of the Petitioner's failure to appear and took evidence as it relates to
position of the Respondent.
FINDINGS OF FACT
1. Petitioner purchased a XXXXX from a XXXXX,
Utah dealer in XXXXX of XXXXX.
2. The vehicle was purchased for use by XXXXX, president
of Petitioner's company.
3. Exhibits introduced by Respondent establish
that:
a)
XXXXX was a resident of the State of Utah in XXXXX.
b)
The non-resident affidavit submitted by the Petitioner was not signed by the
purchaser or its agent, nor was it properly notarized.
4. The vehicle is used in the State of Utah.
Based
upon the Findings of Fact, the Utah State Tax Commission makes the following
CONCLUSION OF LAW
1. A non-resident affidavit that is not signed by
the purchaser or its agent is not valid.
2. An affidavit must be properly notarized to
be valid.
3. A vehicle kept and used by a resident of the
state does not qualify for a non-resident exemption.
DECISION AND ORDER
Based
upon the evidence submitted, it is the Decision and Order of the Utah State Tax
Commission that the vehicle in question does not qualify for the non-resident
exemption. Respondent's assessment is
sustained.
DATED
this 17 day of March, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner
^^