BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX, )
Petitioners, : ORDER OF APPROVAL
v. :
COLLECTION
DIVISION OF THE : Appeal Nos. 91-0443
UTAH STATE TAX COMMISSION, : 91-0444
Respondent. :
_____________________________________
STATEMENT OF CASE
Pursuant
to the Utah Illegal Drug Stamp Tax Act, Utah Code Ann.§ 59-19-1 et seq.,
Respondent assessed Petitioners with tax of $$$$$ and penalty of $$$$$, for a
total assessment of $$$$$. Petitioners
then filed their Petition For Redetermination of the assessment with the Utah
State Tax Commission. At the time and
place set for formal hearing of the Petition, Respondent amended its assessment
to conform with more accurate information regarding the amount of the illegal
drug in question, as follows:
ORIGINAL
ASSESSMENT AMENDED
ASSESSMENT
Substance: marijuana
same
Tax Rate: $3.50 per gram same
Amount: XXXXX
grams XXXXX
Tax: $$$$$ $$$$$
Penalty: $$$$$ $$$$$
Total due: $$$$$ $$$$$
Petitioners
then consented to the imposition of tax and penalty as set forth in
Respondent's amended assessment.
ORDER
Based
on the foregoing, the Tax Commission hereby approves Respondent's amended
assessment in this matter, and finds Petitioners liable for illegal drug stamp
tax in the sum of $$$$$ and penalty in the sum of $$$$$, for a total amount due
of $$$$$. It is so ordered.
DATED
this 29 day of January, 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