Hercules, Inc. v. Utah State Tax Commission

HOWE, Chief Justice:

¶ 1 Hercules Incorporated appeals from an order dismissing its declaratory judgment action against the Auditing Division of the Utah State Tax Commission. The trial court held that Hercules’ action was procedurally improper because it attempted to invoke the court’s jurisdiction to obtain judicial review of an interlocutory Tax Commission order issued in a pending adjudicative proceeding.

¶ 2 The facts are undisputed. Following an audit, the Auditing Division assessed corporate franchise tax deficiencies against Hercules for the years 1988 through 1992. Hercules disputed…