AMERICAN SMELTING & REFINING COMPANY v. STATE TAX COMMISSION OF UTAH

No. 10084.

16 Utah 2d 147 (1964)

397 P.2d 67

AMERICAN SMELTING & REFINING COMPANY, PLAINTIFF, v. STATE TAX COMMISSION OF UTAH, RESPONDENT.

Supreme Court of Utah.

December 4, 1964.


Attorney(s) appearing for the Case

Ray, Quinney & Nebeker, C. Preston Allen, Merlin O. Baker, Salt Lake City, for plaintiff.

A. Pratt Kesler, Atty. Gen., Del B. Rowe, Asst. Atty. Gen., Salt Lake City, for respondent.


CALLISTER, Justice.

Plaintiff seeks review of an order of the State Tax Commission denying plaintiff's claim for a refund. The Commission held that the claim was barred by the three-year statute of limitations.1

On December 31, 1956, plaintiff requested an extension of time from the due date of April 15, 1957, to October 15, 1957, in which to file its corporation franchise tax return for the calendar year ending December 31, 1956...

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