Chris & Dick's Lumber & Hardware v. Tax Commission

HOWE, Associate Chief Justice:

(dissenting).

I dissent. There are several fundamental related rules of statutory construction which, when applied to section 59-15-5.1(3), support plaintiff taxpayer’s interpretation and dictate reversal of the penalty imposed by the tax commission.

We begin with the rule that the terms of a statute are presumed to have been used advisedly by the legislature. Board of Educ. of Granite School Dist. v. Salt Lake County, 659 P.2d 1030, 1035 (Utah 1983). Therefore, effect should be given to each such word, phrase, clause, and sentence where reasonably possible. Chez…