97-0619

DUI IMPOUND

Signed 7/18/97

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

PETITIONER, )

:

Petitioner, ) DECISION

:

v. )

:

MOTOR VEHICLE CUSTOMER ) Appeal No. 97-0619

SERVICE DIVISION OF THE :

UTAH STATE TAX COMMISSION, ) Impound No. #####

:

Respondent. ) Tax Type: DUI Impound

_____________________________________

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 adjudicative proceeding. A hearing was held on June 10, 1997. Jane Phan, Administrative Law Judge, heard the matter for and on behalf of the Commission. Present and representing Petitioner was PETITIONER. Present and representing Respondent were Michelle Bush, Assistant Attorney General, along with Victoria Davis from the Attorney General's Office and Julie Halvorson, Assistant Director of the Motor Vehicle Customer Service Division.

Based upon the evidence in the file and presented at the hearing, the Commission makes its:

FINDINGS

Petitioner is appealing the $$$$$ administrative impound fee which was assessed when his vehicle was impounded after he was cited for driving under the influence of alcohol or drugs (DUI). Petitioner testified that he was not driving under the influence and maintains that he passed the breathalyser test. Petitioner had entered a plea arrangement by which the DUI charge had been dismissed.

APPLICABLE LAW

If a peace officer arrests or cites the operator of a vehicle for violation of Section 41-5-44 or 41-6-44.10, or a similar local ordinance, the officer shall seize and impound the vehicle. The impounded vehicle shall be released after the registered owner or the owner's agent: (i) makes a claim in person for release of the vehicle; (ii) pays an administrative impound fee of $$$$$; (iii) presents identification sufficient to prove ownership; and (iv) pays all towing and storage fees to the impound lot where the vehicle was stored. (Utah Code Ann. '41-6-44.30.)

DECISION AND ORDER

The $$$$$ administrative impound fee is statutory, mandated by the Utah Legislature. The Legislature did not provide for waiver or reduction of the fee in the event the operator of the vehicle was not convicted after the arrest or citation. Nor is there any express or implied language from the legislature that gives the Tax Commission the authority to waive the administrative fee. After review of the law involved, the vehicle was impounded upon the arrest or citation for driving under the influence and the administrative impound fee was properly collected.

Based upon the foregoing, the Tax Commission denies Petitioner's request for refund of the $$$$$ administrative impound fee. It is so ordered.

DATED this 18 day of JULY, 1997.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

Jane Phan

Administrative Law Judge

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

DATED this 18 day of JULY, 1997.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Richard B. McKeown

Chairman Commissioner

Joe B. Pacheco Pam Hendrickson

Commissioner Commissioner

^^