92-0367 - Drug Stamp

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

:

Petitioner, ) ORDER

:

v. )

:

COLLECTION DIVISION OF THE ) Appeal No. 92-0367

UTAH STATE TAX COMMISSION, :

) Account No. XXXXX

:

Respondent. ) Tax Type: Drug Stamp

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for a formal hearing on XXXXX. Alan Hennebold, Presiding Officer, heard the matter on behalf of the Commission. XXXXX appeared on his own behalf. XXXXX, Assistant Utah Attorney General, and XXXXX of the Collection Division's staff appeared for Respondent.

This appeal arises from Respondent's assessment of tax and penalty against Petitioner pursuant to Utah's Illegal Drug Stamp Tax Act. (Utah Code Ann. 59-19-101 et seq.) Respondent assessed tax and penalty of $$$$$ based upon Petitioner's possession of three dosage units of L.S.D. Respondent also assessed tax and penalty of $$$$$ based upon Petitioner's possession of 193.4 grams of marijuana.

At the beginning of the formal hearing in this matter, Respondent conceded that it lacked an evidentiary basis to support assessment of tax on Petitioner's alleged possession of marijuana. For his part, Petitioner conceded liability under the Act for tax and penalty on his possession of L.S.D.

Based upon the foregoing and pursuant to the provisions of Utah's Illegal Drug Stamp Tax Act, the Commission affirms the assessment of tax and penalty against Petitioner in the amount of $$$$$, based upon his possession of 3 dosage units of L.S.D. The Commission abates that portion of the original assessment which is based upon Petitioner's alleged possession of marijuana. Respondent is instructed to modify its assessment accordingly. It is so ordered.

DATED this 4th day of August, 1993.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson* Roger O. Tew

Chairman Commissioner

Joe B. Pacheco Alice Shearer*

Commissioner Commissioner