BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX, )
Petitioner, :
v. : ORDER
:
: Appeal No.
89-0795
AUDITING
DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
Respondent. :
_____________________________________
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.
FINDINGS
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.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner