BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
: FINDINGS
OF FACT,
v. : CONCLUSIONS OF LAW
: AND FINAL
DECISION
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION, : Appeal
No. 88-1648
Respondent. :
_____________________________________
This
matter came before the Utah State Tax Commission pursuant to the Rules of
Administrative Procedure and the Administrative Procedures Act as it relates to
a formal adjudicative proceedings on the XXXXX. James E. Harward, Presiding
Officer, heard the matter for and in behalf of the Tax Commission. XXXXX appeared representing the
Respondent. XXXXX appeared representing
the Petitioner.
The
Tax Commission after reviewing the evidence and arguments from the hearing and
the recommendation of the presiding officer makes its:
FINDINGS OF FACT
1. The tax in question is illegal drug stamp
tax act.
2. The period in question is XXXXX.
3. The Petitioner owns or rents a house located
at XXXXX, Utah.
4. On or about XXXXX, the XXXXX City Police
Department and others on execution of a search warrant, located XXXXX grams of
XXXXX and XXXXX grams of XXXXX on the premises.
5. The XXXXX was located in canisters and mason
jars in the bedroom of the Petitioner and in the kitchen of the Petitioner's
residence.
6. The XXXXX was located in a 'Coleman' cooler in
the garage of the residence of the Petitioner.
Specifically the cooler was located in storage shelving at the back of
the garage, behind a boat.
7. The Petitioner was prosecuted by XXXXX
County for two felony counts of possession of XXXXX and of XXXXX.
8. Petitioner was convicted of the felony count
of possession of XXXXX and acquitted on the felony count of possession of
XXXXX.
9. Petitioner continued to maintain that the
XXXXX and XXXXX did not belong to him and had no idea how it came to be in his
residence.
10. Petitioner also admitted to ownership of the
cooler, certain items of drug paraphernalia, and various other items of
personal property.
CONCLUSIONS OF LAW
1. Tax is imposed on XXXXX and controlled substance
as defined in Utah Code Ann. §59-19-103.
Evidence of payment of that tax is by affixing and displaying official
stamps upon which the tax is imposed. (Utah Code Ann. §59-19-104.)
2. The tax imposed is $$$$$ a gram for XXXXX
and $$$$$ a gram for XXXXX. (Utah Code Ann. §59-19-103.)
3. Failure to comply with the requirements of
the stamp act results in 100% penalty of the tax in addition to the tax imposed
by Section 59-19-103. (Utah Code Ann. §59-19-106.)
4. The dealer is a person who in any manner
acquires or possess more than XXXXX grams of XXXXX or XXXXX or more grams of
XXXXX. (Utah Code Ann. §59-19-102(2).)
DECISION AND ORDER
The
Tax Commission after reviewing the facts and evidence before it finds that
there is sufficient evidence that the Petitioner was in possession of
controlled substances which did not have the drug stamps affixed as required by
law. Where the Petitioner had in his
residence the drugs which do not carry the appropriate affixed stamps to
evidence payment of the tax he is guilty of failure to pay the tax as required
under Utah Code Ann. §59-19-101 et. seq.
The Petitioner's argument that the drugs do not belong to him and he did
not know of the presence on his property is a convenient and self serving
argument at this point. The Tax
Commission finds it unpersuasive. In
addition, the Tax Commission notes that it is not bound by the same rules of
proof as is the criminal court and need only find by preponderance of the
evidence that the Petitioner had in his possession or acquired in some manner
drugs which were not taxed as required by the statute. Therefore the Commission affirms the
assessment in total and finds no reason to waive or abate that assessment.
DATED
this 15 day of November, 1988.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner