93-0618

Special Fuel

Signed 10/15/93

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX ET AL., )

:

Petitioners, : FINAL DECISION

: AND ORDER

v. :

:

OPERATIONS DIVISION OF THE : Appeal No. 93-0615

UTAH STATE TAX COMMISSION, : (CONSOLIDATED WITH 93-0617

: 93-0618 & 93-0619)

:

Respondent. : Tax Type: Special Fuel

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for a hearing on the Petitioner’s Motion for Partial Summary Judgment on XXXXX. Paul F. Iwasaki, Presiding Officer, heard the matter for an on behalf of the Commission. Present and representing the Petitioners was XXXX, Esq. Present and representing the Respondent was XXXXX, Assistant Attorney General.

As a result of that hearing on XXXXX, the Commission issued its Order denying the Petitioner’s Motion for Partial Summary Judgment. Thereafter, by way of a telephone conversation between the parties and the Presiding Officer held on XXXXX, it was determined that there were no further outstanding issues in the above captioned cases. The parties further agreed that the Findings of Fact, Conclusions of Law, and Decision and Order issued in the Order of XXXXX be incorporated and adopted as the Commission’s Final Decision and Order.

DECISION AND ORDER

Based upon the foregoing, IT IS HEREBY ORDERED that the Findings of Fact, Conclusions of Law, and Decision and Order signed by the Commission on XXXXX is adopted and incorporated as the Findings of Fact, Conclusions of Law and Final Decision of the Commission in each of the above captioned matters. The determination of the Operations Division with respect to each of the above captioned matters is affirmed. It is so ordered.

DATED this 23rd day of November, 1993.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Roger O. Tew

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 or thirty (30) days after the date of a Final Order to file in the Supreme Court a petition for judicial review. Utah Code Ann. §§63-46b-13(1),63-46b-14(3)(a).

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