Questar Pipeline Co. v. Utah State Tax Commission

DURHAM, Justice:

This is a petition for review of a Utah State Tax Commission (the Commission) decision issued April 12, 1990. The Commission issued findings of fact, conclusions of law, and a final decision. It held that the gas used to fuel Questar Pipeline Company’s (Questar) compressors within the state of Utah is subject to the state’s use tax. The Commission then denied Questar’s request for a refund of the use tax and applicable interest. Questar paid the tax under protest, subject to the outcome of legal proceedings. Questar filed a petition for review in this court, requesting review…