90‑0977

Illegal Drug Stamp

Signed 10/17/91

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________

XXXXX

Petitioners, )

) ORDER ON RESPONDENT'S

v. ) MOTION FOR PARTIAL

) SUMMARY JUDGMENT

COLLECTION DIVISION OF THE )

UTAH STATE TAX COMMISSION, ) Appeal No. 90‑0977

Respondent. )

_______________________________

STATEMENT OF CASE

On XXXXX, Respondent Collection Division filed its Motion For Partial Summary Judgment against XXXXX, one of two Petitioners in the above entitled action. Through its motion, the Collection Division seeks dismissal of XXXXX appeal, which contests the assessment of drug stamp tax and penalty totaling $$$$$ against him.

XXXXX has not responded to the Collection Division's Motion For Partial 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 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.

Based on the foregoing, the Commission concludes that the Collection Division properly assessed tax of $$$$$ and penalty of $$$$$ against XXXXX pursuant to the provisions of the Utah Illegal Drug Stamp Act. The Commission therefore grants the Collection Division's Motion For Partial Summary Judgment, dismisses XXXXX Petition and affirms the imposition of tax and penalty as set forth in the Collection Division's initial assessment.

As this Order disposes of only XXXXX appeal, the appeal of XXXXX will be scheduled for a formal hearing on its merits.

It is so ordered.

DATED this 17 day of October, 1991.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco G. Blaine Davis

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(1), 63‑46b‑14(2)(a)

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