Lambert v. State Tax Commission

WADE, Justice:

This appeal is by defendant State Tax Commission from a judgment of the Fourth Judicial District Court in an action commenced therein by Barnell E. Lambert, ordering the Commission’s Provo, Utah, executive officer to register a certain car owned by Mr. Lambert, the respondent herein, and to issue license plates for it without requiring the payment of a use tax.

It is the State Tax Commission’s contention that the court erred in denying its motions to dismiss the action because Utah law establishes exclusive procedures for determination and review of use tax liability, and none of…