BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW &
: FINAL
DECISION
AUDIT DIVISION
OF THE : Appeal No. 88-0652
STATE TAX
COMMISSION OF UTAH, )
Respondent. :
_____________________________________
STATEMENT OF CASE
A
prehearing conference was scheduled for XXXXX in the offices of the Utah State
Tax Commission. David J. Angerhofer,
Hearing Officer, heard the matter for the Tax Commission. XXXXX represented himself. During the course of the prehearing
conference the hearing officer converted the proceeding to a formal hearing.
Petitioner
owns a XXXXX and uses it twice a year to pull a hay wagon. Petitioner stated that in XXXXX or XXXXX of
every year he uses the vehicle one or two days and in XXXXX or XXXXX of every
year he uses the vehicle for one or two days.
The use of vehicle does not exceed ten days per year. Petitioner stated that the insurance audits
required by Utah Code Ann. §41-12a-702 denied Petitioner the free use and
enjoyment of his personal property. The
requirement of maintaining insurance during the full period of registration
even though the Petitioner uses the vehicle less than ten days a year works an
economic hardship on Petitioner. The
Petitioner assured the hearing officer that the vehicle would be insured in
every instance that it was operated on the highways and requested that the
vehicle be exempt from the insurance audits.
Petitioner stated that he was willing to sign a statement of
responsibility.
FINDINGS OF FACT
To
fulfill the purposes for which Petitioner intends to use the vehicle, the
vehicle must be operated on public highways.
CONCLUSIONS OF LAW
Owner's
or operator's security is required throughout the registration period of the
motor vehicle pursuant to Utah Code Ann. §41-12a-301 (1953). The XXXXX is a motor vehicle pursuant to
Section 41-1-l(s) and is subject to registration pursuant to Section
41-1-127. The subject vehicle does not
qualify for an exemption from the owner's or operator's security requirement as
set forth in Section 41-12a-301(5) or in Section 41-12a-701.
Owner's
or operator's security is not required for a vehicle which is not registered
and which is not operated. Section
41-12a-701(2)(e). If Petitioner wishes
to discontinue insurance coverage on the subject vehicle prior to the
expiration of the registration then Petitioner must return the license plates
to the Division of Motor Vehicles of the State Tax Commission. Section 41-12a-704.
Petitioner
must either maintain insurance for the full period of registration of the
subject vehicle or return the license plates to the Division of Motor Vehicles
if insurance coverage is canceled prior to the expiration of the license
plates.
FINAL DECISION
Based
on the foregoing, the Utah State Tax Commission hereby denies Petitioner's
request for agency action. Petitioner
must maintain adequate insurance coverage on the subject vehicle during the
period of registration, or must return the unexpired license plates to the
Division of Motor Vehicles.
DATED
this 4 day of October, 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