92-1094 - Drug Stamp

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, t59-19-1 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