97-0671

DUI IMPOUND

Signed 7/15/97

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

PETITIONER, )

:

Petitioner, ) DECISION

:

v. )

:

MOTOR VEHICLE CUSTOMER ) Appeal No. 97-0671

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, Deputy 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 against her son when his vehicle was impounded after he was cited under Utah Code Ann. '41-6-44 for driving under the influence of alcohol or drugs. She asserted that her son was not driving the vehicle at the time of the citation, that instead a friend had been driving. Petitioner was not with her son during the event in question and her assertions were based on information that had been relayed to her by her son and the friend. Police did find drugs in the vehicle at the time of the citation. The DUI charge was dismissed in a plea bargain in which Petitioner plead guilty to possession of drug paraphernalia, a violation of Utah Code Ann. '58-37a-5.

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 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 make provisions for waiver or reduction of the fee in the event the operator of the vehicle was not convicted after the arrest or citation for driving under the influence. 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.

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

DATED this 15 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 15 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

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