BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX,
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
v. : AND FINAL DECISION
:
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION, : Appeal
No. 90-2314
:
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing on
XXXXX. Alan Hennebold, Presiding
Officer, heard the matter for and on behalf of the Commission. The Petitioner, XXXXX, appeared and
represented himself. Present and
representing the Respondent was XXXXX, Assistant Attorney General.
Based
upon the evidence and testimony presented at the hearing, the Tax Commission
hereby makes its:
FINDINGS OF FACT
1.
The tax in question is the illegal drug stamp tax.
2.
The period in question is XXXXX.
3.
Pursuant to a search of the Petitioner's clothing, officers of the XXXXX
Sheriff's Office seized XXXXX dosage units of XXXXX tablets.
4.
No drug stamps were affixed to the controlled substances.
5.
A tax deficiency in the amount of $$$$$ and a penalty in an equal amount were
assessed for the failure to have the required drug stamps affixed to the
controlled substances.
CONCLUSIONS OF LAW
A
tax of $$$$$ on each 50 dosage units of a controlled substance that is not sold
by weight is imposed pursuant to the Illegal Drug Stamp Tax Act. (Utah Code
Ann. §59-19-103.)
The
evidence of tax paid is a stamp affixed to the controlled substance. (Utah Code Ann. §59-19-104.)
Failure
to affix the stamp shall result in the assessment of a tax plus a 100% civil
penalty. (Utah Code Ann. §59-19-106.)
DECISION AND ORDER
The
Petitioner has submitted no evidence which challenges the Respondent's
determination that he possessed XXXXX dosage units of XXXXX, and that no tax
had been paid upon such illegal drugs.
The Commission must therefore conclude that the Respondent's
determinations of both those factual issues are correct.
Based
upon the foregoing, the Tax Commission finds that the determination of the
Collection Division's assessment against the Petitioner for tax and penalties
per the Illegal Drug Stamp Tax Act is affirmed. It is so ordered.
DATED
this 11 day of December, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner