BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX )
Petitioner, : ORDER
AUDITING
DIVISION OF THE : Appeal No. 91-1318
UTAH STATE TAX COMMISSION : Account
No. XXXXX
Respondent. : Tax Type: Sales and Use
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STATEMENT OF CASE
This
matter came before the Utah State Tax Commission upon a Petition for
Reconsideration, dated XXXXX, filed by the Respondent as a result of the
Commission's final decision dated XXXXX.
FINDINGS
1. Utah Administrative Rule R861-1A-5(P) a
Petition for Reconsideration "will allege as reconsideration either a
mistake in law or fact, or the discovery of new evidence." Under this rule, the Tax Commission may
exercise provides that grounds for Petition for its discretion in granting or
denying a Reconsideration.
2. Respondent has requested refinement of
certain issues In particular, set forth in the Commission's findings of
fact. Respondent asks that the
Commission find, as fact, that the taxable transaction which is the subject of
this appeal occurred on XXXXX, and that XXXXX owned no stock in XXXXX after
XXXXX.
3. Respondent further argues that the
Commission erred in its original Order by instructing Petitioner to either
obtain a Bill of Sale accurately stating the consideration paid for the subject
aircraft or submit an appraisal of the airplane, with sales tax to be computed
on the amount so determined.
DECISION AND ORDER
With
respect to Respondent's request for amendment of the findings of fact contained
in the Commission's previous Order, such request is granted. However, the
amendments to the findings of fact do not change the Commission's decision.
As
to Respondent's request that the Commission allow Petitioner's sales tax
liability to be computed from the market value of the subject airplane, the Commission
has reviewed its original order and considers it to be correct.
In
summary, it is the decision and order of the Utah State Tax Commission that
Respondent's Petition for Reconsideration is granted with respect to the
above-identified findings of fact, but denied in all other respects. The final order of the Commission therefore
remains as set forth in its decision dated XXXXX. It is so ordered.
DATED
this 10 day of June, 1993.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
ABSENT
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner