Roosendaal Construction & Mining Corp. v. Holman

TUCKETT, Justice:

During the month of March 1970, the plaintiff corporation was issued a special fuel permit by the Utah State Tax Commission in accordance with the provisions of Section 41-11-52, U.C.A.1953. Subsequently a dispute arose between the plaintiff 'and agents of the Tax Commission concerning the filing of reports of fuel used • by the plaintiff in its motor vehicles, the furnishing of a bond to guarantee payment of the 1 excise taxes-levied on the fuel, and the payment of the taxes when due. The dispute culminated in the-issuance of-an order by the Tax Commission for-the-seizure of…