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