(Download) "Us Xpress v. Utah State Tax Commission" by Supreme Court of Wisconsin ~ Book PDF Kindle ePub Free
eBook details
- Title: Us Xpress v. Utah State Tax Commission
- Author : Supreme Court of Wisconsin
- Release Date : January 18, 1994
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 66 KB
Description
The facts are not in dispute. Petitioners transport property and goods in their motor vehicles and, at times, operate within the state of Utah and utilize the state highway system. The vehicles consume diesel fuel, categorized as "special fuel" under the Motor and Special Fuel Tax Acts definition encompassing "any fuel regardless of name or character that . . . is usable as fuel to operate or propel a motor vehicle upon the public highways of the state." Utah Code Ann. § 59-13-102(3)(d)(i) (Supp. 1994). Petitioners are required to pay a tax of nineteen cents per gallon of special fuel consumed and to submit fuel use reports to the Utah State Tax Commission. Id. §Â§ 59-13-301(1)(a), -305(1). The Tax Commission has not generally differentiated between special fuel consumed while petitioners trucks are in a "propulsion" mode, i.e., being driven, or while in a "non-propulsion" mode, i.e., stopped with their engines running.
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