Brent Brown Dealerships v. Tax Commission, Motor Vehicle Enforcement Division

¶ 34 I concur in both the result reached by the majority opinion and its analysis, except for its interpretation of the word “offense” as used in Utah Code section 41-3-702(2). See Utah Code Ann. § 41-3-702(2) (2005). I do not believe that Brent Brown’s arguments in this case necessitate a formal and final interpretation of that term, or the underlying prohibition on licensed dealers assisting unlicensed salespersons in unlawful activity, see id. § 41-3-210(6) (2005). Accordingly, I would decline to interpret either statute at this time and instead reserve the issue until a question of…