BEFORE THE UTAH STATE TAX COMMISSION
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS OF LAW,
v. : AND FINAL DECISION
COLLECTION DIVISION OF THE :
UTAH STATE TAX COMMISSION, : Appeal No. 90-2314
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
Joe B. Pacheco S. Blaine Willes