94-1362

Drug Stamp

Signed 8/25/95

 

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

:

Petitioner, : ORDER

:

v. : Appeal No. 94-1362

:

COLLECTION DIVISION OF THE : Account No.

UTAH STATE TAX COMMISSION, :

:

Respondent. : Tax Type: Drug Stamp

_____________________________________

STATEMENT OF CASE

This matter was scheduled for an Initial Hearing pursuant to the provisions of Utah Code Ann. 59-1-502.5, on XXXXX. G. Blaine Davis, Administrative Law Judge, heard the matter for and on behalf of the Commission. The Parties agreed by their respective Representatives that the matter would be heard on the telephone on XXXXX. Present and representing Petitioner on the telephone was XXXXX. Present and representing Respondent was XXXXX, Assistant Attorney General.

The issue in this proceeding is whether an assessment should be upheld against Petitioner for failure to properly have drug stamps in his possession for controlled substances which were allegedly in his possession.

The parties both agreed that the Petitioner has not been convicted of unlawful possession of any controlled substance, and in fact the court has ruled that the search and seizure which allegedly discovered certain controlled substances in the possession of Petitioner was unconstitutional and invalid, and that therefore, pursuant to the exclusionary rule, such evidence could not be introduced into any criminal prosecution against Petitioner. The parties also agreed that if the search and seizure was unlawful, that it would be improper to introduce into evidence in this proceeding any evidence which had been unlawfully obtained through the improper search and seizure.

Accordingly, the parties stipulated that the proposed Audit Assessment would be reduced to XXXXX, and that all property which was in the possession of Respondent would be returned to Petitioner.

DECISION AND ORDER

Based upon the information presented at the Initial Hearing, and the representations and stipulation of the Counsel for each of the parties herein, the Commission hereby orders that the assessment made against Petitioner is hereby reduced to XXXXX, and all personal property which has been confiscated by Respondent from Petitioner, and is presently in the hands of Respondent will be returned to Petitioner at the earliest convenience of Respondent.

This decision does not limit a party's right to a formal hearing. However, this Decision and Order will become the Final Decision and Order of the Commission unless any party to this case files a written request within thirty (30) days of the date of this decision to proceed to a Formal Hearing. Such a request shall be mailed to the address listed below and must include the Petitioner's name, address, and appeal number:

Utah State Tax Commission

Appeals Division

210 North 1950 West

Salt Lake City, Utah 84134

Failure to request a Formal Hearing will preclude any further administrative action or appeal rights in this matter.

DATED this 25th day of August, 1995.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Roger O. Tew

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner

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