BEFORE THE UTAH STATE TAX COMMISSION
Petitioner, : ORDER
COLLECTION DIVISION OF THE : Appeal No. 91-0725
UTAH STATE TAX COMMISSION, :
STATE OF UTAH, : Account No. XXXXX
Respondent. : Tax Type: Drug Stamp
STATEMENT OF CASE
This matter came before the Utah State Tax Commission upon a Petition for Reconsideration, received June 27, 1997, filed by Petitioner as a result of the Commission's final decision dated June 6, 1997.
Utah Administrative Rule R861-1-5A(P) provides that a Petition for Reconsideration "will allege as grounds for reconsideration either a mistake in law or fact, or the discovery of new evidence." Under this rule, the Tax Commission may exercise its discretion in granting or denying a Petition for Reconsideration.
DECISION AND ORDER
The Commission has reviewed the letter submitted by the Petitioner. The Commission acknowledges the circumstances surrounding Petitionerís failure to appear at the Status Conference of May 1, 1997. However, the situation remains that the reason the appeal has remained open for so long is the result of a Motion for Summary Judgment that was filed based on the constitutionality of the underlying statute. Since it has been determined that the statute is constitutional and the Motion for Summary Judgment has been denied, there are no remaining outstanding issues in this case. This is the result of a stipulation that was signed by the Petitioner on August 17, 1991 indicating agreement as to the factual matters and acknowledging the amount of liability due and owing. A copy of that stipulation is attached hereto. As a result, there are no outstanding issues that remain unresolved in this case and on that basis, the Commission confirms the dismissal of this appeal. It is so ordered.
DATED this 18 day of AUGUST, 1997.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val Oveson Richard B. McKeown
Joe B. Pacheco Pam Hendrickson