BEFORE THE UTAH STATE TAX COMMISSION
v. : ORDER
: Appeal No. 89-0795
AUDITING DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
STATEMENT OF CASE
This matter comes before the Utah State Tax Commission upon a Petition for Reconsideration filed by the Petitioner, dated XXXXX, as a result of the Commission's final decision, dated XXXXX, denying Petitioner's request for a refund.
The issue before the Commission when it rendered the final decision was whether Petitioner was entitled to a refund of the difference between the sales taxes he paid in XXXXX and those which he has paid in Utah. That decision found that there was no basis under Utah law to grant such a refund. The Petition for Reconsideration alleges several errors in the decision, but none of them go to the issue of whether Petitioner is entitled to a refund in this case. The facts as stated in the final decision were based upon the best evidence available at the time, including that presented by the Petitioner. Even if the facts as Petitioner now alleges in the Petition for Reconsideration were as Petitioner alleges them to be, they would still not change the fact that Petitioner is not entitled to a refund such as the one for which he asks. Utah law does not provide for such a refund to be granted.
Utah Administrative Rule R861-1A-5(P) provides that a Petition for Reconsideration "will allege as grounds for reconsideration either a mistake in law or fact, or the discovery of new evidence." The Rule does not make any provision for an initial hearing on a Petition for Reconsideration such as that which Petitioner has filed. The Tax Commission has wide discretion under that rule to grant or deny Petitions for Reconsideration with or without a hearing. Since Petitioner has already been given the opportunity for hearing in the rendering of the formal decision, the Tax Commission finds no reason to hold another hearing on this matter.
DECISION AND ORDER
Based upon the foregoing, it is the decision and order of the Utah State Tax Commission that the Petition for Reconsideration is denied.
DATED this 28 day of August, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis