89‑1363

Illegal Drug Stamp

Signed 2/6/92

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

Petitioner, )

) ORDER ON RESPONDENT'S

v. ) MOTION FOR

) SUMMARY JUDGMENT

COLLECTION DIVISION OF THE )

UTAH STATE TAX COMMISSION, ) Appeal No. 89‑1363

)

Respondent. )

_____________________________________

STATEMENT OF CASE

On XXXXX, Respondent filed its Motion For Summary Judgment against the Petitioner in the above entitled action. Through its motion, Respondent seeks dismissal of Petitioner's appeal, which contests the assessment of drug stamp tax and penalty totaling $$$$$ against him.

Petitioner has not responded to Respondent's Motion For Summary Judgment, nor has either party requested a hearing on the motion. Therefore, after consideration of the record in this matter and pursuant to '63‑46b‑1(4) of the Utah Administrative Procedures Act, Rule 56 of the Utah Rules of Civil Procedure and Rule 4‑501 of the Utah Rules of Judicial Administration, the Commission finds that there is no genuine issue as to the truth of the following material facts:

On or about XXXXX, XXXXX possessed XXXXX grams of methamphetamine without purchasing the drug stamps required by Utah's Illegal Drug Stamp Tax Act, ('59‑19‑1 et seq.), and without affixing such stamps to the methamphetamine.

Petitioner initially raised two legal issues in his Petition challenging Respondent's assessment of tax and penalty. First, that Utah's Drug Stamp Tax Act was unconstitutional, and second, that the evidence upon which the assessment was made was unlawfully seized. Petitioner has failed to cite any authority for either point. Based upon the record and contrary authority cited in Respondent's Memorandum in Support of Motion For Summary Judgment, the Commission concludes that neither of the foregoing points are substantial.

Based on the foregoing, the Commission finds that Respondent properly assessed tax of $$$$$ and penalty of $$$$$ against Petitioner pursuant to the provisions of the Utah Illegal Drug Stamp Act. The Commission therefore grants Respondent's Motion For Summary Judgment, dismisses Petitioner's Petition for Redetermination and affirms the imposition of tax and penalty as set forth in Respondent's assessment. It is so ordered.

DATED this 6th day of February, 1992.

BY ORDER OF THE UTAH STATE TAX COMMISSION

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco S. Blaine Willes

Commissioner Commissioner

NOTICE: You have twenty (20) days after the date of the final order to file a request for reconsideration or thirty (30) days after the date of final order to file in Supreme Court a petition for judicial review. Utah Code Ann. ''63‑46b‑13), 63‑46b‑14(2)(a).

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