BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX, )
:
Petitioner, ) ORDER ON RESPONDENT'S
: MOTION FOR
SUMMARY
v. ) JUDGMENT
:
COLLECTION
DIVISION OF THE ) Appeal No. 92-1094
UTAH STATE TAX
COMMISSION, :
) Tax Type:
Drug Stamp
:
Respondent. )
_____________________________________
On
XXXXX, a prehearing conference was held in the above-entitled matter. Alan Hennebold, Presiding Officer, conducted
the prehearing conference on behalf of the Commission. XXXXX, attorney at law, participated by
telephone on behalf of Petitioner.
XXXXX, Assistant Utah Attorney General, appeared on behalf of
Respondent.
This
appeal involves Respondent's assessment, pursuant to Utah's Illegal Drug Stamp
Tax Act, of tax and penalty totalling $$$$$ against Petitioner, based upon Petitioner's
possession of various quantities of marijuana, cocaine and methamphetamine.
During
the course of the prehearing conference, Petitioner's attorney advised the
Commission that Petitioner had been convicted of criminal charges arising from
the same events and circumstances as give rise to the tax assessment in this
matter. Petitioner's attorney further
advised the Commission that Petitioner had no defense to Respondent's
assessment. Respondent thereupon moved
for summary judgment against Petitioner.
Both parties waived further hearing and agreed to submit the motion for
summary judgment on the existing record.
After
consideration of the record in this matter and pursuant to §63-46b-1(4) of the
Utah Administrative Procedures Act, Rule 56 of the Utah Rules of Civil
Procedure and Rule 4-501 of the Utah Rules of Judicial Administration, the
Commission finds that there is no genuine issue as to the truth of the
following material facts:
On
or about XXXXX, Petitioner XXXXX possessed XXXXX grams of marijuana, XXXXX
grams cocaine, and XXXXX units methamphetamine without purchasing the drug
stamps required by Utah's Illegal Drug Stamp Tax Act, t§59-19-1 et seq.), and
without affixing such stamps to the methamphetamine.
Based
on the foregoing, the Commission concludes that the Collection Division
properly assessed tax of $$$$$ and penalty of equal amount against Petitioner
pursuant to the provisions of the Utah Illegal Drug Stamp Act. The Commission therefore grants the
Collection Division's Motion for Summary Judgment, dismisses Petitioner's
Petition and affirms the imposition of tax and penalty as set forth in the
Collection Division's initial assessment.
It is so ordered.
DATED
this 21st day of December, 1992.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner