97-1724
MISCELLANEOUS TAXES
Signed 7/6/98
BEFORE THE UTAH STATE TAX COMMISSION
____________________________________
PETITIONER, )
:
Petitioner, ) DECISION
:
v. )
:
CUSTOMER SERVICE
DIVISION, ) Appeal No. 97-1724
UTAH STATE TAX
COMMISSION, :
STATE OF UTAH, ) Account
No.
:
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 March 11, 1998. Gail S. Reich, Administrative Law Judge, heard the matter for and
on behalf of the Commission. Present
and representing Petitioner was Michael Wight.
Present and representing Respondent was Michelle Bush, Assistant
Attorney General.
APPLICABLE LAW
Utah Code Ann. '41-6-44.30(1)(a) states
as follows:
If a peace officer
arrests or cites the operator
of a vehicle for
violating Section 41-6-44 or
41-6-44.10, or a local
ordinance similar to Section
41-6-44 which complies
with Subsection 41-6-43(1),
the officer shall:
(i) seize and impound the vehicle.
DECISION AND ORDER
This case involves a
challenge by Petitioner of the impound fees imposed as a result of the
impounding of his vehicle for expired registration. It is the duty of this agency to assume the constitutionality of
the statutory provisions of the State of Utah.
The Commission's reading of the statute is that once the citation is
written by an officer in the line of duty, the impound and the impound fees are
properly imposed and the Commission has no authority to waive the fee. Therefore, under the circumstances of this
case, the Commission has determined that no grounds exist in the instant case to establish a
justification to refund the fee.
This Decision does not
limit a party's right to a Formal Hearing.
Any party to this case may file 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, UT 84134
Failure to request a
Formal Hearing will preclude any further appeal rights in this matter.
DATED this 6 day of July,
1998.
BY ORDER OF THE UTAH
STATE TAX COMMISSION.
GAIL S. REICH
Administrative Law Judge
The agency has reviewed
this case and the undersigned concur in this decision.
DATED this 6 day of July,
1998.
BY ORDER OF THE UTAH
STATE TAX COMMISSION.
W. Val Oveson Richard B. McKeown
Chairman Commissioner
Joe B. Pacheco Pam Hendrickson
Commissioner Commissioner
^^