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