Special Fuel

Signed 12/17/93





XXXXX,                       )


Petitioner,        )    FINAL DECISION


v.                           )


OPERATIONS DIVISION OF THE   )    Appeal Nos. 93-0616

UTAH STATE TAX COMMISSION,   :    and 93-0620



Respondent.        )    Tax Type: Special Fuel



                       STATEMENT OF CASE

This matter came before the Utah State Tax Commission pursuant to Petitions for Redetermination filed by the Petitioner on or about XXXXX and XXXXX respectively, seeking refunds of tax paid on special fuel consumed while the vehicles operated by the Petitioner were operating in a "non­propulsion mode"

On XXXXX, a prehearing conference was held in the above‑captioned matters. At that time, it was determined that these matters should be continued without date pending the Commission's decision in the case of XXXXXX. et al. v. Operations Division of the Utah State Tax Commission, Appeal No. 93‑0615 which involved the same issue as in the instant case.

On XXXXX, the Commission in the XXXXX matter issued its Final Decision and Order denying the Petitioner's Motion for Partial Summary Judgment and affirming the determination of the Operations Division with respect to the issues involved.

As a result of the Commission's actions in XXXXX, the parties in the instant appeals stipulated to the issuance of an

Order in these appeals encompassing the findings of the Commission in the XXXXX matter.

                      DECISION AND ORDER

IT IS HEREBY ORDERED that the Findings of Fact, Conclusions of Law, and Final Decision issued by the Commission XXXXX in the XXXXX appeal be adopted and incorporated as the Findings of Fact, Conclusions of Law, and Final Decision of the Commission in each of these matters.  Therefore, the determination of the Operations Division with respect to each of the above‑captioned matters is affirmed.  It is so ordered.

DATED this 17th day of December,1993.


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 the final order to file a request for reconsideration or thirty (30) days after the date of final order to file in Supreme Court a petition

for judicial review.  Utah Code Ann. ''63-46b-13(1), 63-46b-14(3)(a).