97-1242
MISCELLANEOUS
Signed 12/15/97
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
RALPH ANDERSON, )
:
Petitioner, ) DECISION
:
v. )
: Appeal No. 97-1242
CUSTOMER SERVICE
DIVISION OF )
UTAH STATE TAX
COMMISSION, : Account No. A249518
STATE OF UTAH, )
:
Respondent. ) Tax
Type: Miscellaneous Tax
_____________________________________
STATEMENT OF CASE
This matter came
before the Utah State Tax Commission for an Initial Hearing pursuant to the
provisions of Utah Code Ann. '59-1-502.5 on October 16, 1997. G. Blaine Davis, Administrative Law Judge,
heard the matter for and on behalf of the Commission. Present and representing Petitioner was Mr. Ralph Anderson. Present and representing Respondent were Ms.
Michelle Bush, Assistant Attorney General, together with Ms. Victoria Davis, a
student clerk in the Attorney General=s Office, and Ms. Julie Halvorson from the
Customer Service Division.
The matter was
originally scheduled as a Status Conference.
However, based upon the stipulation of both of the parties, in order to
save the Petitioner an extra trip to the Tax Commission, the matter was
converted to an initial hearing.
Petitioner was
arrested or cited on May 5, 1997 for driving under the influence of
alcohol. As a result of the arrest or
citation, Petitioner=s vehicle was impounded and delivered to an impound
lot of the Utah State Tax Commission.
At the time of the citation,
Petitioner was given a breathalyser test, a blood test, and a urine analysis
test to determine alcohol content.
Petitioner did not present any written documentation of the results of
such tests, but represents that the breathalyser showed no alcohol. Petitioner presented a statement from a
doctor indicating that he had suffered a head injury from an accident, which
left him with speech problems, including slurring speech, as well as a
stiffness of neck and mobility problems.
Petitioner maintains that he was not under the influence of alcohol, and
that his vehicle was impounded without reasonable cause and in violation of his
rights.
The position of
Petitioner is that since he was not under the influence, and his automobile
should not have been impounded, then he should not be required to pay the
administrative fee required by Utah Code Ann. '41-6-44.30(5). Petitioner was required to pay the $100 administrative fee in
order to recover his vehicle, which he thinks is unfair and a violation of his
rights since he was not intoxicated.
Petitioner has
accordingly requested a refund of the $100 administrative fee.
DECISION AND ORDER
The Tax Commission
finds that it does not have authority to waive the administrative fee. The administrative fee is imposed by statute
for persons to recover the car from the impound lot and the Commission does not
have power to waive or refund that administrative fee. The Petitioner=s request is therefore denied. It is so ordered.
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 15 day
of DECEMBER, 1997.
BY ORDER OF THE
UTAH STATE TAX COMMISSION.
W. Val Oveson Richard B. McKeown
Chairman Commissioner
Joe B. Pacheco Pam Hendrickson
Commissioner Commissioner
GBD/ssw/97-1242.iho