93-0616
Special
Fuel
Signed
12/17/93
BEFORE
THE UTAH STATE TAX COMMISSION
___________________________________________
XXXXX, )
:
Petitioner, ) FINAL DECISION
: AND ORDER
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.
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 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).
^^