97-1390
MISCELLANEOUS TAXES
Signed 2/17/97
BEFORE
THE UTAH STATE TAX COMMISSION
____________________________________
PETITIONER, )
:
Petitioner, ) ORDER
:
v. ) Appeal No. 97-1390
:
CUSTOMER SERVICE DIVISION ) Account
No.
UTAH STATE TAX COMMISSION, :
STATE OF UTAH, )
:
Respondent. ) Tax Type: Miscellaneous Taxes
_____________________________________
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 December 9, 1997. G. Blaine Davis, Administrative Law Judge,
heard the matter for and on behalf of the Commission. Present on the telephone and representing Petitioner was PETITIONER.
Present and representing Respondent were Ms. Michelle Bush and Ms.
Victoria Davis, from the Utah Attorney General=s Office, together with Ms. Julie Halvorsen, from the Customer Service
Division.
Petitioner registered her vehicle on October
31, 1996 and paid total fees of approximately $$$$$. On April 14, 1997, Petitioner was involved in an automobile
accident which totaled her vehicle.
Petitioner has now requested a refund of
one-half of the taxes and registration fee which she paid, because she feels
that she paid for the right to use the vehicle on the road for a full year, but
was only able to use it for six months prior to the accident, and therefore
one-half of the fees should be refunded to her.
APPLICABLE
LAW
There is no statutory provision which
provides for refund of property taxes or registration fee for vehicles which
are no longer used on the roads.
DECISION
AND ORDER
The property taxes in this matter have been
distributed to the taxing entities, primarily counties and school districts,
plus the property taxes paid were for the prior year of 1996 when Petitioner
did in fact own her vehicle for the entire year. The registration fee has also been dispersed to various agencies,
and there is no statutory provision for refund of either registration fee or
property taxes.
Based upon the foregoing, the Commission
determines that Petitioner=s Petition for Redetermination should be, and is hereby, denied.
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 appeal rights in this matter.
DATED this 17 day of February, 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 17 day of February, 1997.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val Oveson Richard
B. McKeown
Chairman Commissioner
Joe B. Pacheco Pam Hendrickson
Commissioner Commissioner
^^