ENVIROCARE OF UTAH, INC. v. UTAH STATE TAX COM'N

No. 20080175.

201 P.3d 982 (2009)

2009 UT 1

ENVIROCARE OF UTAH, INC., Plaintiff and Appellant, v. UTAH STATE TAX COMMISSION, Defendant and Appellee.

Supreme Court of Utah.

January 16, 2009.


Attorney(s) appearing for the Case

Mark K. Buchi, Steven P. Young, Salt Lake City, for plaintiff.

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


DURHAM, Chief Justice:

¶ 1 Envirocare of Utah appeals from a ruling by the district court affirming a final decision of the Utah State Tax Commission. The district court granted summary judgment to the Commission based on stipulated facts. We affirm.

BACKGROUND

¶ 2 At issue in this case is the proper calculation of Envirocare's tax base for purposes of the Radioactive Waste Facility Tax (Waste Tax) imposed by Utah Code sections 59-24-101...

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