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Show PAGE FOUR TUESDAY, DECEMBER 26, 1972 THE DAILY RECORD Financing Statements In The Supreme Court Of The State Of Utah 34 045 - 3310 S. 3200 W. Gen. Cr. Co; hhg No. 12823 Atlantic Richfield Company, a corporation. Gen Cr. Co; 04 451 hhg - Roger A. State Tax Commission of Utah. L. M. Cummings, Clerk Vidas, Connie to SLC Sexton, Co; TUCKETT. Justice: SLC to Gen Cr. rugur - Joy Lynn Eperson, 12 Lincoln St. SLC to Gen Cr. Co; The plaintiff filed these proceedings in this court to review a decision hhg of the State Tax Commission wherein the Commission levied an assessment against the plaintiff for the nonpayment of excise taxes. 050 - Gale D, 6 Donya A. Burnet 43 S. 500 W. Bntfl to Jack M, The parties have stipulated to the relevant facts before the Commission and before the court for the purpose of this review. The pertinent facts are as follows: Plaintiff is a licensed distributor of motor fuel in the State of Utah. During the period of January 1 . 1968, to December 21, 1969. the plaintiff failed to report gallonage of motor fuel exported from Utah in making Anderson; Dillards - Harold G. Maynard, 13515 'JO W. Rvrtn to Wlkr Bk Tr; washer, dryer S. I 061 - Donald L. & Paula 4928 S. 4820 W, Xrus to Fin. Co; hhg, frailer - George A. Novak, 2894 S. 8350 W. Magna to Natl Fin. Co; hhg 855 - Roger W. Feeny, 250 Evening Star Dr. SLC to Natl Fin. Co; washer Keltu, Bnfcl E. 7200 S. Mdvle 063 - Robert & Brenda McQulre, 3865 S. 643'J W. SLC to Bnfcl Ft Co; Bk 064 - Wallen Rugne .' Carol McMillan, 212 E. 180 S. SLC to Bnfcl Fin. Cq; furn calcultor fjri & SLC S. 20th E. Co; - Laney C. Jensley, 3033 S. 9150 W. Magna to Natl Fin; - Renee Christensen, 1841 to Natl Fin; 2400 appli & 1050 E. Ellett, justice Murray 083 - Bldg, Mountain States Tel. and Tel. Co. v. Public Service Comm. 107 Utah 502, U. C. A. 1953 which makes it an indictable 155 P. 2d 184; see also the necessary reports with the commisfile to to fail for misdemeanor anyone Crystal Car Line v. 21, State Tax Commission 10 Utah 426, 174 P. 2d 984. Lee, 685 bookkeeper, Bonneville HS; Liab, $6,894.18; Asset, $3,181.95; Ex, $578.75 1000 - Nancy Ellen Wlaeman, 08 E. 5th S. SIX; & Mall file clerk, Western Alliance Life Ins. Co; Liab, $3203.61; Asset, $162.06; Ex, $150.00 Consolldat3d Freightways Inc; Liab, $10,492. 4; Asset, $420; Ex, $95 1003 - Robert William Kelly, 1900 W. 3100 S. SLC; Laborer, unemply; Liao, $10,61.1; Asset, $932; Ex, $42 1004 - Margee Elizabeth Eqlng, Princeton Ave. SLC; clerk, Clerk; Liab, $3595; Asset, $1490; Ex, $10 1140 1001 - jack Leo Grimm, Gordon Lane, Murray; 314 Counselor, Veterans ilosp; Liab, $6495.06; Asset, $1420; Ex, none 1002 - Robert Lee McMahon, 1900 S. State. SLC; truck Med-Ma- rk - Maye Knowles Shanley, 1044 N. Colorado, SLC; meter maid, SLC COrp; Liab, $11, 20; Asset, $2426; Ex, $2386 1005 dr, 5 E. Lea 3; con 82 SLC to MFT St. Caaitaol LEas; office 08 - Dollar A. Day Rent A Car, 560 S. W. Temple, SLC to MFC; - Norma Jean Rodriguez, 333 Carson, Dragerton; Sec, U. S. Steel Corp; Liab, Asset, $890; Ex, $115; 1022 $12,-188.- 1023 1; - Jack Daniel Johnson, Park 94, Clearfield; driller, Boyles Bros Drilling; Liab, $11,995.01; Asset, 3632; Ex, $115; Harmony , lor copier 088 - Joyn M, Buvam, 2940 W. 3650 S. Gmgr to MFT Leas; cons goods 090 418 - Alfred W, & elma Danat, S. Orchard, Bnttl to AETNA; - Gene 0. Lucero, 803 W. 1st S. b, SLC to AETNA; tv 091 092 - Rekay Isom, 24 S. 5th E. to chest SLC 1024 - Claude LaVon Johnston, S. 1200 W. Orem; Laborer, 155 U.S. Steel Corp; Liab, $24,111; Asset, $15, 55b; Ex; $H0l; honda AETNA; - stereo, cedar wWillls Carton, 3080 W. Lehi Dr. SLC to Willey Invest. 11 Co; furn - Ben A. Ruybal, 4814 W. Ave. SLC to Val Bk Tr; - 83 Four Corners Regional 101 to Interl- trailer MFT 4800 J. Williams, S. Mdvle Trail dba, cons goods Bankruptcies 993 - Patricia Mae 49 th St, Ogden; to 20Q sweeper 086 - Afco Enterprise, Inc. 428 S. Main, SLC to MFT Leas; sion. 2. MFr furn T 41-11-- to Coommisslon, Henriod, Justice does not participate herein. SLC - Empire West, 081 J. Allan Crockett, Justice W. Judy 03borne, 871 - Nell Jacketta, 3089 S. 2855 W. SLC to Val Bk Tr; snowman Lie S. lltli Leas; engine & ake Thrift; furn - William A. Gordon, 8023 S. 830 E. Sandy to Drpr Bk Tr; 1084 W. - Stephen 80 Ln; hhg 080 - Robert R. Edwards A. H. snowmobile 500 S. 4084 W. Krns to Interlake Thrift; furn 079 Chief Justice Inc. Goods - Gene 869 - Tony Beringham, 4048 S. W. SLC to Natl Fin; furn Thrift - Samuel Richard Bleak, S. 1650 W. SLC to Dur.e 868 - Maeliye & John J. Lowney, 1353 Utahna Dr. SLC to Ford Motor Cr. Co; furn - Joseph K. Anderson, 960 E. N. SIC to Natl Fin; 03 1041 Jones Ada SLC N. 500 fun, & 866 - Donald R. Chisholm, 383 Evelyn Dr. SLC to Granite Furn. Co; furn furn, appll 02 - Sam P. Sporting furn, appli 01 - Merlin K. Nichol, 245 E. 4500 S. SLC to Val Bk Tr; 859 865 974 00 S. 2600 E. Tr; tv, fridge, stereo & 864 - Junior E. Forbes, 2300 E. 9400 S. Sandy to Fid Ind cr. Co; cons goods - Melville Cutaon, 7050 SLC to Bnfcl Fin. furn 066 Fin. 857 - Elmer Hanse, 5061 S. 2400 W. Grngr to Tracy Collins 863 Ellzabetn Atwood, 11 S. 13th E. to Bnfcl Fin. Cq; furn to Natl Catherine St. SLC to Hsehold Fin. Corp; hhg cons goods - Lynn Woolley, 8 Creek side, Murray to Murray 1st , tv Co; - Richard dryer - Stanley Bradfleld, 230 856 04 Jr. Tommy John C. & Janet Hensen, 3311 S. 4300 W. SLC to Bnfcl Fin. Cl; furn 0b5 E. R. Callister, - 854 062 - WE CONCUR: - Automated Systems, Inc. S. Main St. SLC to C & I; termini L. & Margaret MartS. 9059 W. Magna to National Fin. Co; hhg hhg It is quite clear from the language of this section that motor fuel exfrom the State is not subject to the excise tax. 1 The failure by the ported plaintiff to comply with the statute and the regulations of the Commission in reporting the gallonage exported within the time period specified does not change the meaning of the language used by the legislature. It is quite evident that the Commission misapplied the provisions of the statute above referred to, and that the delinquency assessed against the plaintiff must fail. 6 The decision of the Commission is reversed. Each of the parties are to bear its own costs. tester inez, 282 - Gary & Judy Liese, llbO Parkway, SLC to Bnfcl Fin. Co; Said excise tax shall not apply to sales of motor fuel actually exported from this state, and on proof of actual exportation upon blanks furnished by the state tax commission and in accordance with the rules and regulations promulgated by it, the state tax commission shall, as the case may be, either collect no tax or refund the amount of tax paid to the person who paid it on his application made within 180 days after exportation. 346 838 - Gary L. Anderson, 3018 Maple Way, SLC to Capital Goods Supply & Leasing; amp 853 069 which provides as follows: Co; equ - Automated Systems, Inc. S. Main, SLC to C & I; burster 054 - Cjristina Neeley, 3650 S. 20th E. SLC to Murray 1st Thrift & Ln; cons goods 20, Fixture & E. S. 852 2525 053 - Leonard C. & Carol Long, 1316 S. 2nd W. Bntfl to Fid Ind. Cr. Co; hhg The plaintiff claims that the exports here in question were exempt U. C. A. 1953. from taxation under the provisions of Section Invest 851 2525 052 its monthly reports to the Tax Commission. The gallonage in question was received on exchange from Continental Oil Company at the Pioneer Pipeline Terminal, North Salt Lake, and transported to various bulk plants owned by the plaintiff in eastern Nevada. The motor fuel was reported to the Nevada Tax Commission and the tax paid thereon. The parties stipulated that the motor fuel purchases from Continental Oil Company would have been allowable as exempt from Utah motor fuel tax if they had been reported as purchases and claimed as exported to Nevada within 180 days from the date of exportation. The parties agreed that through an accounting inadvertence Atlantic Richfield Company treated such unreported receipts from Continental Oil Company as Nevada exchange receipts, and the gallonage so exported from Utah to Nevada was reported to the Nevada Tax Commission, but the transactions were not reflected on the returns filed with the Utah State Tax Commission. This accounting inadvertence continued for a period of 17 consecutive months. After its accounting mistake was discovered the plaintiff thereafter filed reports with the Utah State Tax Commission for the period in question. By reason of its failure to make proper reports, the Tax Commission concluded that the plaintiff was subject to an excise tax on all the gallonage exported to Nevada during the period in ouestion and assessed a delinquency against the plaintiff in the sum of $75, 376. 59. together with interest in the sum of $5. 252. 91 Cabinet SLC 049 . - 18 - Saleflsh, Inc. 424 Temple. SLC to Fetter ;s Cathy Johanson & Mar I and L. furn Co; 34 048 - Lerpy F. 82 S. 1100 E. 41-11-- - 122 - Kenneth Adair, 1228 N. 7th E. Bntfl to Willey Cr. Co; Gen S. Jensen, 1325 to S. State. Drpr Willey Invest Co; furn hhg & 66 Orvai A. Rice, St. W. Jrdn to Willey Invest. Co; furn 120 v. Defendant. 118 Renae Fins ter, Gmgr to Max 04b - Merritt C. Anderson, 13590 S. 200 W. W. Jrdn to FILED December 6. 1972 Plaintiff Leroy Jurt Cushall, 145 to Natl Fin. Emma Norman Way, SLC Co; furn 85 bth Bk - Rental Co. 3459 S. to Continental Tr; machinery, equip MPW W. SLC 876 - Rubber Engineering & Mfg Co; 3459 S. 6th W. SLC to Continental Bk Tr; machinery equipment. 879 - Thomas L, & Siddle 253 Pacton Ave. SLC to Sol-ber- g, Bntil Fin. Co; hhg 880 - Ronald & Alice 59 11th Ave. SLC to Bish, Bnfcl Fin. Co; furn 881 - John Fin. A Stephanie 525 th Ave. Co; furn 882 - Vigil Amador 940 W. 4th S. SLC Co; furn SLC Church-hil- l, to Bnfcl Mary, to Bnfcl Fin. 883 - John A. & Jeanne Miller 1135 W. 800 S. W. Jrndn to Bnf 1 Fin Ci; furu - Collin Boll, S. Park, 28 884 Comm, . P.Jr ; V W nr.inii ;,iest Untgr home .o |