Questar Pipeline Company v. Utah State Tax

This is a petition for review of a Utah State Tax Commission (the Commission) decision issued April 12, 1990. The Commission issued findings of fact, Conclusions of law, and a final decision. It held that the gas used to fuel Questar Pipeline Companys (Questar) compressors within the state of Utah is subject to the states use tax. The Commission then denied Questars request for a refund of the use tax and applicable interest. Questar paid the tax under protest, subject to the outcome of legal proceedings. Questar filed a petition for review in this court, requesting review of the entire decision rendered by the Commission.