97-0255

MISCELLANEOUS

Signed 3/31/97

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

PETITIONER, )

:

Petitioner, ) INFORMAL DECISION

:

v. )

:

CUSTOMER SERVICE DIVISION OF ) Appeal No. 97-0255

UTAH STATE TAX COMMISSION, :

) Account No. #####

:

Respondent. ) Tax Type: Miscellaneous Taxes

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission pursuant to the Administrative Procedures Act and the rules of the Utah State Tax Commission for informal proceedings. An Informal Hearing was held on March 25, 1997. G. Blaine Davis, Administrative Law Judge, heard the matter for and on behalf of the Commission. No one appeared before or on behalf of Petitioner. Present and representing Respondent were Ms. Michelle Bush, Assistant Attorney General, and Ms. Julie Halvorson from the Customer Service Division.

Based upon the evidence in the file and presented at the Informal Hearing, the undersigned makes the following:

FINDINGS

Petitioner requested a refund of the $$$$$ administrative fee paid pursuant to Utah Code Ann. '41-6-44.30(5) when his car was impounded. The only reason expressed in the Petition why the refund should be granted is because Petitioner alleges that there were no charges filed against him at the time his car was impounded.

Respondents have represented that the car was lawfully impounded and that the $$$$$ administrative fee was charged to Petitioner as required by the above stated statute.

APPLICABLE LAW

Utah Code Ann. '41-6-44.30(5) requires the collection of a $100 administrative fee prior to the release of vehicles which have been impounded by law enforcement authorities.

Utah Code Ann. '41-1a-1203 provides that a refund may be granted if the Division, through error, collects any fee not required to be paid.

Petitioner has the burden of proof to establish that the fee was not required by law or that it was collected through error or not required to be paid.

DECISION AND ORDER

Based upon the foregoing, the Tax Commission determines that Petitioner has failed to meet his burden of proof that the fee paid was in error or was not required to be paid, and his request for refund is therefore denied.

DATED this 31 day of MARCH, 1997.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

_____________________________

G. BLAINE DAVIS

ADMINISTRATIVE LAW JUDGE

The agency has reviewed this case and the undersigned concur in this decision.

DATED this 31 day of MARCH, 1997.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Richard B. McKeown

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner

NOTICE: You have twenty (20) days after the date of a final order to file a Request for Reconsideration with the Commission. If you do not file a Request for Reconsideration with the Commission, you have thirty (30) days after the date of a final order to file a Petition for Judicial Review by trial de novo in district court. (Utah Administrative Rule R861-1A-5(P) and Utah Code Ann. '63-46b-13 et. seq.)

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