93-1393

Drug Stamp

Signed 6/13/95

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

:

Petitioner, : ORDER

:

v. : Appeal No. 93-1393

:

COLLECTION DIVISION OF THE : Serial No. XXXXX

UTAH STATE TAX COMMISSION, :

:

Respondent. : Tax Type: Drug Stamp

_____________________________________

This matter was set for a Formal Hearing on XXXXX. Notice was properly sent to Petitioner's attorney of record as of that date, Mr. XXXXX at XXXXX, XXXXX, XXXXX. Neither Petitioner nor counsel appeared and an Order Of Default was issue on XXXXX. By letter of XXXXX, Petitioner has requested a rehearing.

The Order of XXXXX, which dismissed this appeal, provided the available appeal rights. Petitioner had 20 days to file a Request For Reconsideration with the Commission or 30 days to file an appeal with the District Court or Supreme Court.

Based upon the foregoing the Commission has no jurisdiction to consider the matter.

DATED this 13th day of June, 1995.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Roger O. Tew

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner