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JACOBSEN v. STATE TAX COM'N OF UTAH

No. 900104.

839 P.2d 789 (1992)

JACOBSEN INVESTMENT COMPANY, Petitioner, v. STATE TAX COMMISSION OF UTAH, Respondent.

Supreme Court of Utah.

June 11, 1992.

Attorney(s) appearing for the Case

R. Paul Van Dam, Leon A. Dever, Salt Lake City, for State Tax Com'n.

Gerald T. Snow, Salt Lake City, for Jacobsen Inv. Co.

STEWART, Justice:

The petitioner seeks reversal of a Utah State Tax Commission order affirming a corporate franchise tax deficiency assessment in the amount of $67,352. We affirm.

The State of Utah imposes a franchise tax on corporations for the privilege of doing business in Utah. Through the year 1972, Utah law required corporations to prepay this tax at the beginning of each taxable year. A corporation would pay the franchise tax based on the income received...

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