98-1136

MISCELLANEOUS TAXES

Signed 2/26/99

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

PETITIONER, )

) ORDER

Petitioner, )

) Appeal No. 98-1136

v. )

)

CUSTOMER SERVICE DIVISION OF ) Tax Type: Miscellaneous Taxes

THE UTAH STATE TAX )

COMMISSION, ) Judge: Davis

)

Respondent. )

_____________________________________

Presiding:

G. Blaine Davis, Administrative Law Judge

Appearances:

For Petitioner:

For Respondent: Ms. Michelle Bush, Assistant Attorney General

Ms. Stephanie Olson, Attorney Generals Office

Mr. Brett Wilding, from the Customer Service Division

Ms. Vickie Johnson, from the Customer Service Division

STATEMENT OF THE CASE

This matter came before the Utah State Tax Commission for a Status Conference and was therein converted to an Initial Hearing to be conducted pursuant to the provisions of Utah Code Ann. '59-1-502.5, on February 16, 1999.

On June 12, 1998, Petitioner was arrested by the West Valley Police for DUI. At that time, his vehicle was impounded and turned over to the State Tax Commission by the West Valley Police Department. Pursuant to Utah Code Ann. '41-6-44.30, Petitioner paid an administrative fee of $100.00 to the Motor Vehicle Division of the Utah State Tax Commission.

Petitioner alleges that charges were initially filed against him for driving under the influence, but those charges were later dismissed because the breathalyser test indicated he was way under the legal limit on alcohol content.

Petitioner is now seeking a refund of the $100.00 administrative fee, together with interest thereon.

In this matter, the Commission determines that the administrative fee was properly imposed pursuant to the statute, and the fee is imposed without regard to whether or not there is a DUI conviction.

APPLICABLE LAW

Utah Code Ann. '41-6-44.30 requires a police officer to seize and impound the vehicle when he arrests or cites the officer for violating a DUI law or ordinance, to turn it over to the Utah State Tax Commission, and to pay a $100.00 administrative fee thereon.

DECISION AND ORDER

Based upon the foregoing, the Tax Commission determines that there is no legal basis for refunding the administrative fee, and the Petition for Redetermination is therefore denied, subject to the following rights:

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 26TH day of February_, 1999.

____________________________________

G. Blaine Davis

Administrative Law Judge

BY ORDER OF THE UTAH STATE TAX COMMISSION.

The Commission has reviewed this case and the undersigned concur in this decision.

DATED this 26th day of February, 1999.

Richard B. McKeown Joe B. Pacheco

Chairman Commissioner

Pam Hendrickson R. Bruce Johnson

Commissioner Commissioner

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