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ROOSENDAAL CONSTRUCTION & MINING CORP. v. HOLMAN

No. 12504.

503 P.2d 446 (1972)

28 Utah 2d 396

ROOSENDAAL CONSTRUCTION & MINING CORPORATION, a Utah corporation, Plaintiff and Appellant, v. Vernon L. HOLMAN, Chairman of Utah State Tax Commission, et al., Defendants and Respondents.

Supreme Court of Utah.

November 15, 1972.

Attorney(s) appearing for the Case

E.H. Fankhauser of Cotro-Manes, Fankhauser & Beasley, Salt Lake City, for appellant.

Vernon B. Romney, Atty. Gen., G. Blaine Davis, Asst. Atty. Gen., Salt Lake City, for respondents.

TUCKETT, Justice:

During the month of March 1970, the plaintiff corporation was issued a special fuel permit by the Utah State Tax Commission in accordance with the provisions of Section 41-11-52, U.C.A. 1953. Subsequently a dispute arose between the plaintiff and agents of the Tax Commission concerning the filing of reports of fuel used by the plaintiff in its motor vehicles, the furnishing of a bond to guarantee payment of the excise taxes levied on the fuel, and...

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