BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
PETITIONER, :
:
Petitioner, : ORDER
:
v. :
:
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.
APPLICABLE LAW
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 Petitioner’s 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
Chairman Commissioner
Joe B.
Pacheco Pam
Hendrickson
Commissioner Commissioner