97-0784

DUI IMPOUND FEE

Signed 7/18/97

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

PETITIONER, )

:

Petitioner, ) DECISION

:

v. )

:

CUSTOMER SERVICE DIVISION OF ) Appeal No. 97-0784

THE UTAH STATE TAX COMMISSION,)

:

Respondent. ) Tax Type: DUI Impound Fee

_____________________________________

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. An Informal Hearing was held on July 8, 1997. Jane Phan, Administrative Law Judge, heard the matter for and on behalf of the Commission. Present and representing Petitioner was PETITIONERS REP., Esq. Petitioner PETITIONER was present. Present and representing Respondent were 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 $$$$$ administrative impound fee which was assessed when his vehicle was impounded after he was cited for driving under the influence of alcohol or drugs (DUI). Petitioner's drivers license had subsequently been suspended. It was Petitioner's position that the penalty should be waived on the basis of administrative discretion because Petitioner was a senior citizen and lived on a fixed income. The cost of the $$$$$ impound fee along with the other fines and expenses related to the DUI were financially burdensome.

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 $$$$$ administrative impound fee is statutory, mandated by the Utah Legislature. The Legislature did not provide the Tax Commission the authority to waive the fee under any circumstances. The Tax Commission has administrative discretion only when it is mandated, or at least implied by the legislature. There is no express or implied language from the legislature that gives the Tax Commission the authority to waive the $$$$$ 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

^^