94-1255

Franchise

Signed 1/19/96

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

:

Petitioner, : ORDER

:

v. :

:

AUDITING DIVISION OF THE : Appeal No. 94-1255

UTAH STATE TAX COMMISSION, :

: Account No. XXXXX

:

Respondent. : Tax Type: Franchise

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission upon a Petition for Reconsideration, dated XXXXX, filed by Respondent as a result of the Commission's Findings of Fact, Conclusions of Law, and Final Decision, dated XXXXX (Final Decision).

APPLICABLE LAW

Utah Administrative Rule R861-1A-5(P) provides that a Petition for Reconsideration "will allege as grounds for reconsideration either a mistake in law or fact, or the discovery of new evidence." Under this rule, the Tax Commission may exercise its discretion in granting or denying a Petition for Reconsideration.

DISCUSSION AND ANALYSIS

Respondent's Petition for Reconsideration requests correction of the language in two sentences of the Final Decision which contain an unintended mistake of law. The language Respondent refers to is on page 4 as follows:

If the income is determined to be business income it should be allocated to the state of Petitioner's domicile, Texas, and the assessment at issue would be improper. If the income is determined to be nonbusiness income, it is apportionable to the state of Utah and is proper.

DECISION AND ORDER

Noting that this language was inconsistent with the rest of the decision and that it was an unintended typographical error, the Commission grants Respondent's Petition for Reconsideration and amends the language by replacing it with the following:

If the income is determined to be nonbusiness income it should be allocated to the state of Petitioner's domicile, Texas, and the assessment at issue would be improper. If the income is determined to be business income it is apportionable to the state of Utah and the assessment is proper.

This revision in no way changes the Decision and Order or Findings of Fact set out in that Final Decision. No other revision is made to the Final Decision. The assessment of tax and interest was sustained in the Final Decision and that remains the decision of the Tax Commission. It is so ordered.

DATED this 19th day of January, 1996.

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 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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