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UNION PACIFIC R. CO. v. AUDITING DIV.

No. 910150.

842 P.2d 876 (1992)

UNION PACIFIC RAILROAD COMPANY, Petitioner, v. AUDITING DIVISION OF THE UTAH STATE TAX COMMISSION, Respondent.

Supreme Court of Utah.

November 6, 1992.

Attorney(s) appearing for the Case

Robert A. Peterson, Salt Lake City, for Union Pacific.

R. Paul Van Dam, Rick Carlton, Salt Lake City, for Tax Com'n.

DURHAM, Justice:

In proceedings before the Utah State Tax Commission, Union Pacific Railroad Company sought relief from a sales and use tax deficiency order imposed against it by the Auditing Division of the Commission. After a formal hearing, the Commission determined that (1) Union Pacific owed sales and use tax on its in-state purchases of diesel fuel and ballast1 even though Union Pacific transported the materials for its own use outside...

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