State Tax Commission v. Spanish Fork

WOLFE, Justice.

This is an appeal from a judgment which held that the statute of limitations against a claim for sales taxes began to run from the date that Spanish Fork, as a collector of sales taxes, was by law required to make a return for, sales taxes due. Appellant contends that the statute of limitat-tions did not begin to run until Spanish Fork, or the Commission for it, actually made the return. This appeal must be resolved by determining whether the view of the lower court or that of the appellant is correct.

Persons liable for the collection of sales taxes are, by Sec. 5, Chap. 20,…