BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
AUDITING
DIVISION OF THE : Appeal No. 87-1020
STATE TAX
COMMISSION OF UTAH, )
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for an Informal Hearing on the
XXXXX. James E. Harward, Hearing
Officer, heard the matter for and on behalf of the Tax Commission. XXXXX appeared representing the
Petitioner. XXXXX appeared representing
the Respondent. The Petitioner
presented evidence that the subject vehicle was purchased in XXXXX in XXXXX and
used exclusively in XXXXX by the Petitioner's daughter. In XXXXX the vehicle was moved to Utah. At that time the XXXXX title and
registration was transferred to Utah.
The Respondent presented evidence that the vehicle was observed several
times for lengthy periods of time in Utah as early as XXXXX. In addition the Petitioners name is on the
registration and the title of the vehicle.
All parties agreed that the actual purchase price of the vehicle was
$$$$$.
DECISION AND ORDER
Based
upon the evidence presented at the hearing and the arguments of counsel it is
the conclusion of the Utah State Tax Commission that the Petitioner has failed
to meet his burden of proof to show that the assessment of the Respondent is in
error. The Tax Commission finds that
the observations and sightings of the vehicle for lengthy and extended periods
of times during XXXXX have not been rebutted by the Petitioner. In light of these and other facts before the
Commission the Tax Commission affirms the assessment of the Respondent and
denies the Petition for Redetermination of the Petitioner. However, it does
order an adjustment to the assessment being calculated based on the purchase
price of $$$$$.
DATED
this 19 day of January, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner