NEBEKER v. UTAH STATE TAX COM'N

Nos. 990835, 20000834.

34 P.3d 180 (2001)

2001 UT 74

Jim NEBEKER d/b/a Jim Nebeker Trucking, Plaintiff and Appellant, v. UTAH STATE TAX COMMISSION, Defendant and Appellee. Jim Nebeker d/b/a Jim Nebeker Trucking, Petitioner, v. Utah State Tax Commission, Respondent.

Supreme Court of Utah.

Rehearing Denied October 31, 2001.


Attorney(s) appearing for the Case

Daniel S. Sam, Vernal, Utah, James A. Beckwith, Arvada, Colorado, for plaintiff.

Mark L. Shurtleff, Att'y Gen., Clark L. Snelson, Asst. Att'y Gen., Salt Lake City, for defendant.


DURRANT, Justice:

¶ 1 The Utah State Tax Commission determined that Jim Nebeker d/b/a Jim Nebeker Trucking was deficient in payment of the Utah Special Fuel Tax and imposed a twelve percent interest rate on the amount Nebeker owed. Nebeker filed suit against the Tax Commission in district court alleging the twelve percent interest rate imposed in the initial Tax Commission proceeding violated the Utah Constitution. The trial court dismissed the complaint for...

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