Deseret Pharmaceutical Co. v. State Tax Commission

MAUGHAN, Justice:

Deseret Pharmaceutical Company, Inc. (hereafter Deseret), petitions for a review of a decision of the State Tax Commission (hereafter Commission) refusing a refund of corporate franchise taxes for 1971 and 1972 and denying a request for redetermi-nation of a deficiency assessed in the amount of $78,833 plus interest for 1973. The decision of the Commission is affirmed. All statutory references are to U.C.A.1953, unless otherwise noted.

On appeal Deseret contends the Commission erred in invoking the relief provisions under Section 59-13-95 of the Uniform Division of Income for…