96-114

Response July 9, 1996

Request

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX

:

Petitioner, ) REPORT OF STATUS CONFERENCE

:

v. )

:

MOTOR VEHICLE DIVISION OF THE ) Appeal No. 96-0332

CUSTOMER SERVICES DIVISION :

UTAH STATE TAX COMMISSION, )

:

Respondent. ) Tax Type: Personal Property

_____________________________________

STATEMENT OF CASE

A Status Conference was held in this matter at XXXXX, 1996, Commissioner Alice Shearer presiding. XXXXX appeared for Petitioner. XXXXX, Assistant Attorney General, and XXXXX, Customer Service Division, appeared for the Respondent. Based on the information provided during the Status Conference, and the material submitted by Petitioner, the following has been agreed upon:

1. The Petitioner has agreed to withdraw this appeal and will submit that request within twenty-one (21) days.

2. The Petitioner will request an advisory opinion.

During the Status Conference, it was determined that

there is no issue that is justiciable before an administrative hearing body at this time. The Petitioner agreed to request an advisory opinion when advised that it would be the most appropriate means to obtain the information he seeks.

DATED this 4 day of June, 1996.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

________________________

ALICE SHEARER

Commissioner

July 9, 1996

XXXXX

Advisory Opinion - Application of religious or charitable exemption to registration fees on vehicles.

Dear XXXXX

As agreed in our status conference on XXXXX, we issue the following advisory opinion regarding registration fees and license plates for vehicles owned by exempt religious organizations:

The Tax Commission is charged with the responsibility to carry out the legislature’s directives regarding registration of motor vehicles operated in this state. The legislature has directed that all vehicles owned by Utah residents and operated in Utah and all vehicles owned and operated by businesses in Utah are subject to Utah vehicle registration laws. No vehicle which is subject to Utah registration requirements may be operated on the highways in this state without proper registration unless it is exempt pursuant to section 41-1a-203 of the Utah Code. Of the exemptions listed in section 41-1a-203, none apply on the basis that the vehicle is owned by a religious organization. Therefore, the Commission may not waive registration requirements for the vehicles in question, nor may the Commission issue registrations or license plates for vehicles owned by religious organizations until required registration fees have been paid. §41-1a-109 (1) (f) Utah Code Ann.

With regard to special plates, the Commission has no authority to create special exempt plates for vehicles owned by religious organizations. The only special plates available are those authorized under section 41-1a-408 of the Utah Code. Even if section 41-1a-408 recognized a special plate for religious organizations, the issuance of a special plate alone would not relieve registrant from required fees.

Because the Tax Commission has no authority to create special license plates or special exemptions to the registration laws, your arguments for an exemption must be addressed to the state legislature. Until the legislature passes such an exemption, any vehicle which is owned by a religious entity and operated in Utah is subject to the registration requirements set out in the Utah Motor Vehicle Code.

The Tax Commission has no jurisdiction to entertain a constitutional challenge to this state’s registration statutes. If you wish to challenge the legislature’s constitutional authority to impose registration requirements on vehicles owned by religious organizations, you must address that challenge to the courts.

For the Commission,

Alice Shearer,

Commissioner