Legal Opinion
US Xpress, Inc. v. Utah State Tax Commission
Court of Appeals of Utah
Decided November 18, 1994No. 940153-CAPublishedCited by 14 opinions
1Opinion of the Court
OPINION
ORME, Presiding Judge:
Petitioners, five interstate trucking companies, seek review of the Utah State Tax Commission’s determination of their special fuel tax liability. We affirm.
FACTS
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 Act’s definition encompassing “any fuel regardless of name or character that ... is usable as fuel to operate or propel a…
2Cases cited17 opinions
- Retherford v. AT & T Communications of the Mountain States, Inc.Utah Supreme Court · 1992
- Clover v. Snowbird Ski ResortUtah Supreme Court · 1991
- State v. BrownUtah Supreme Court · 1992
- State v. ArchambeauCourt of Appeals of Utah · 1991
- James v. PrestonCourt of Appeals of Utah · 1987
12 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Badger v. Brooklyn Canal CompanyUtah Supreme Court · 1998
- State v. HuntUtah Supreme Court · 1995
- Roehl Transport, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1995
- Roehl Transport, Inc. v. Wisconsin Division of Hearings & AppealsCourt of Appeals of Wisconsin · 1997
- Gull Laboratories, Inc. v. Utah State Tax Commission, Auditing DivisionCourt of Appeals of Utah · 1997
9 more not listed; retrieve them via the Exa API.