91-1480 - Illegal Drug Stamp

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX, )

Petitioner, : ORDER

v. :

COLLECTION DIVISION OF THE : Appeal No. 91-1480

UTAH STATE TAX COMMISSION, :

Respondent :

_____________________________________

This matter came before the Utah State Tax Commission for a formal hearing on XXXXX Alan Hennebold, Presiding Officer, heard the matter for and on behalf of the Tax Commission XXXXX, attorney at law, appeared for Petitioner XXXXX, Assistant Utah Attorney General, appeared for Respondent.

This appeal arises from Respondent s assessment of tax and penalty against Petitioner pursuant to Utahs Illegal Drug Stamp Tax Act (Utah Code Ann. §59-19-1 et seq ) Respondent assessed tax and penalty of $$$$$ based upon Petitioner s alleged possession of XXXXX grams of cocaine.

At the commencement of the formal hearing, Respondent s attorney advised the Commission that evidentiary problems made it unlikely that Respondent could prove that Petitioner possessed the amount of cocaine upon which Respondent's assessment was based, and that Respondent had therefore reduced its tax assessment to $$$$$. Petitioner's attorney and Petitioner himself agreed to the foregoing reduction in assessment and agreed to withdraw Petitioner s appeal.

Based upon the foregoing and pursuant to the provisions of Utah's Illegal Drug Stamp Tax Act, the Commission affirms Respondent's amended assessment reducing the amount Petitioner is required to pay from $$$$$ to $$$$$. Pursuant to Petitioner's request, the Petition For Redetermination in this matter is withdrawn. It is so ordered.

DATED this 3 day of March, 1993.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco S. Blaine Willes

Commissioner Commissioner