93-0602
ILLEGAL DRUG STAMP
Signed 4/17/97
BEFORE
THE UTAH STATE TAX COMMISSION
____________________________________
PETITIONER, )
Petitioner, : FINDINGS OF FACT,
) CONCLUSIONS
OF LAW,
v. : AND FINAL DECISION
)
COLLECTION DIVISION OF THE : Appeal
No. 93-0602
UTAH STATE TAX COMMISSION, )
Respondent. : Tax Type: Illegal Drug Stamp Tax
_____________________________________
STATEMENT
OF CASE
This matter came before the Utah State Tax
Commission for a Formal Hearing on April 2, 1997. Commissioner Alice Shearer and Administrative Law Judge Jane Phan
heard the matter for and on behalf of the Commission. Present and representing the Petitioner was PETITIONERS REP. Petitioner PETITIONER was also present. Present and representing the Respondent were
Wade Winegar, Assistant Attorney General, along with Mark Long and Gary Nuffer
of the Collection Division.
Based upon the evidence and testimony
presented at the hearing, the Tax Commission hereby makes its:
FINDINGS
OF FACT
1. On
February 24, 1993, Respondent made an assessment against Petitioner, in the amount
of $$$$$ in tax and $$$$$ in penalty, pursuant to the Illegal Drug Stamp
Act. On March 10, 1993, Petitioner
filed an appeal of the assessment which brought the issue before the Tax
Commission.
2. At
the Formal Hearing in this matter, Respondent informed the parties that it had
amended the assessment. Respondent
provided a copy of the Amended Statutory Notice, dated March 28, 1997. The amendment significantly reduced the
amount of the assessment to $$$$$ in tax and $$$$$ in penalty. The amendment was based on possession of 22
grams of cocaine, while the original assessment had been based on possession of
396.9 grams of cocain. Petitioner had
plead guilty to possession of 22 grams for which he was convicted in Federal
Court.
3.
Based on the amended audit amount Petitioner's representative stated
that Petitioner no longer wished to pursue the appeal.
CONCLUSIONS
OF LAW
A tax is imposed on marihuana and controlled
substances as defined under this chapter at the following rates: . . . (b) on
each gram of controlled substance, or each portion of a gram, $200. . . (Utah
Code Ann. '59-19-103 (1).)
A dealer may not possess any marihuana or
controlled substance upon which a tax is imposed by this chapter, unless the
tax has been paid on the marihuana or other controlled substance as evidenced
by a stamp or other official indicia. (Utah Code Ann. '59-19-104(2).)
Any dealer violating this chapter is subject
to a penalty of 100% of the tax in addition to the tax imposed by Section
59-19-103. (Utah Code Ann. '59-19-106.)
DECISION
AND ORDER
Based upon the foregoing, the Tax Commission
enters an order of assessment against Petitioner in the amount of $$$$$
pursuant to the amended audit issued on March 28, 1997. It is so ordered.
DATED this 17 day of APRIL, 1997.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val Oveson Richard
B. McKeown
Chairman Commissioner
Joe B. Pacheco Alice Shearer
Commissioner Commissioner
NOTICE:
You have twenty (20) days after the date of a final order to file a
Request for Reconsideration with the Commission. If you do not file a Request for Reconsideration with the
Commission, you have thirty (30) days after the date of a final order to file
a.) a Petition for Judicial Review in the Supreme Court, or b.) a Petition for
Judicial Review by trial de novo in district court. (Utah Administrative Rule R861-1A-5(P) and Utah Code Ann. ''59-1-601(1), 63-46b-13 et. seq.)
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