SF Phosphates Ltd. v. Auditing Division, 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 agency may not adopt regulations which confer greater rights or disabilities than underlying statute
• holding agency may not adopt regulations which confer greater rights or disabilities than underlying statute
• \[the sales tax exemption for fuels [contained in Rule 865-19-358] must be narrowly construed\ (emphasis added)
• \ [t]he sales tax exemption for fuels [contained in Rule 865-19-35S] must be narrowly construed\ (emphasis added)

Source: CourtListener parenthetical corpus (CC0).