94-1545

Drug Stamp

Signed 7/11/96

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX,

Petitioner, : ORDER

:

v. : Appeal No. 94-1545

:

AUDITING DIVISION OF THE : Account No. XXXXX

UTAH STATE TAX COMMISSION, :

:

Respondent. : Tax Type: Drug Stamp

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for a Status Conference, and was converted to an Initial Hearing to be conducted 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. Present and representing Respondent was XXXXX, Assistant Attorney General. Petitioner was not represented, but XXXXX represented that she was authorized by XXXXX to make representations regarding a stipulated final disposition of the case.

Respondent made an assessment against Petitioner for taxes related to the Drug Stamp Tax Act, because of certain criminal charges which had been brought against Petitioner for unlawful substances.

The federal criminal charges which were brought against Petitioner have been dismissed, and Petitioner was never convicted of possession of any unlawful substances, primarily based upon those substances belonging to other persons.

Because the federal charges against Petitioner were dropped, the parties have agreed that there is not sufficient evidence to substantiate an assessment against Petitioner for drug stamp taxes. The parties have therefore agreed that the assessment for such drug stamp taxes against Petitioner should be reduced to $$$$$.

DECISION AND ORDER

Based upon the information presented at the hearing, and the records of the Tax Commission, and further based upon the verbal stipulation of the parties, the Commission finds that the audit assessment made by Respondent against Petitioner should be, and hereby is deleted and reduced to $$$$$.

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 11 day of July, 1996.

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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