Sanders Brine Shrimp v. Audit Division of Utah State Tax Commission

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that a rule out of harmony with its governing statute is invalid
• stating that statutes and commission rules must be construed consistently
• holding administrative rule impermissibly narrowed availability of tax exemption
• \It is a longstanding principle of administrative law that an agency's rules must be consistent with its governing statutes.\
• “It is a long-standing principle of administrative law that an agency’s rules must be consistent with its governing statutes. Thus, a rule that is out of harmony with a governing statute is invalid.”

Source: CourtListener parenthetical corpus (CC0).