Legal Opinion
Putvin v. Utah State Tax Commission
Court of Appeals of Utah
Decided September 1, 1992No. 920329-CAPublishedCited by 8 opinions
1Opinion of the Court
OPINION
BILLINGS, Associate Presiding Judge:
John C. Putvin (Putvin) seeks review of a Utah State Tax Commission (Commission) decision finding him liable for sales tax on two vehicles he purchased in Utah. We affirm.
FACTS
Putvin was a legal resident of the state of Utah in 1988 and 1989, living in an apartment at 218 South 400 East, Salt Lake City, until late October or early December 1989. At that time, he claims he decided to move to Oregon to pursue business opportunities. In October 1989, he registered a motorcycle in his name with the Utah Division of Motor Vehicles, listing a West Valley…
2Cases cited7 opinions
- Morton International, Inc. v. Auditing Division of the Utah State Tax CommissionUtah Supreme Court · 1991
- Nucor Corp., Nucor Steel—Utah Division v. Utah State Tax CommissionUtah Supreme Court · 1992
- Government Employees Insurance Co. v. DennisUtah Supreme Court · 1982
- Tasters Ltd. v. Department of Employment SecurityCourt of Appeals of Utah · 1991
- Johnson-Bowles Co. v. Division of Securities of the Department of CommerceCourt of Appeals of Utah · 1992
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- King v. Industrial Com'n of UtahCourt of Appeals of Utah · 1993
- South Davis Community Hospital, Inc. v. Department of Health, Division of Health Care FinancingCourt of Appeals of Utah · 1994
- Belnorth Petroleum Corp. v. State Tax CommissionCourt of Appeals of Utah · 1993
- OSI Industries, Inc. v. Utah State Tax Commission, Auditing DivisionCourt of Appeals of Utah · 1993
- Chevron U.S.A., Inc. v. Utah State Tax CommissionCourt of Appeals of Utah · 1993
3 more not listed; retrieve them via the Exa API.