BRENT BROWN DEALERSHIPS v. TAX COM'N, MVED

No. 20050333-CA.

139 P.3d 296 (2006)

2006 UT App 261

BRENT BROWN DEALERSHIPS, Petitioner, v. TAX COMMISSION, MOTOR VEHICLE ENFORCEMENT DIVISION, Respondent.

Court of Appeals of Utah.

June 22, 2006.


Attorney(s) appearing for the Case

Gary R. Howe and Michael D. Stanger, Callister Nebeker & McCullough, Salt Lake City, for Petitioner.

Mark L. Shurtleff, Attorney General, and Gale K. Francis, Assistant Attorney General, Salt Lake City, for Respondent.

Before Judges BENCH, McHUGH, and THORNE.


OPINION

McHUGH, Judge:

¶ 1 Brent Brown Dealerships (Brent Brown) seeks judicial review of a final decision of an Administrative Law Judge (ALJ) upholding a $135,000 fine levied by the Utah State Tax Commission (Commission) against Brent Brown for allowing unlicensed salespeople to sell cars. See Utah Code Ann. §§ 41-3-201(2), -210(6), -702(1)(c)(vii) (2005). We affirm.

BACKGROUND

¶ 2 The Motor Vehicle Enforcement...

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