Opinion ID: 2464048
Heading Depth: 1
Heading Rank: 4

Heading: Vehicle Use Tax

Text: It is unclear why the chancellor's order entered on October 28, 1986, which compelled the Arkansas Commissioner of Revenues to release the names and addresses of individuals, corporations, or partnerships of the appellant taxpayers class that paid use tax and the amount of the tax paid, was not enforced. The sum of $285,045.01 was reported to have been received through vehicle use tax collections by the Commissioner of Revenues. By using a maximum of $25.00 of use tax per vehicle, this total of collections during the defined period represents at least 11,400 separate claimants who would be entitled to refunds of the use tax collected upon registration in Pulaski County of their out-of-state purchased vehicles. ARCP Rule 23(d) requires that adequate notice be given to each class-member. Appellant taxpayers' class contends that the records available in the Motor Vehicle Section of the Revenue Division, Department of Finance and Administration, State of Arkansas, are taxpayer-specific as to the name, address, and amount of use taxes collected from the individual members of the appellant class-members. Unlike the records obtained through discovery, vehicle use tax records are not computer generated and must be manually searched. The question then becomes whether these persons and entities are entitled to written notice of the right to claim a refund and the amount of the refund as was given those persons found through computer generated records for consumer use tax report filings and vendor use tax report filings. Our reasoning in Bell v. Crawford County, supra , requires us to remand this portion of the case to the chancellor now sitting in the division from which this case arose to conduct an evidentiary hearing on the adequacy of notice given under ARCP Rule 23(d) as it applies to motor vehicle use tax payers in Pulaski County in the affected period. Reversed and remanded, in part, with instructions. J.W. GREEN, Jr., Special Justice, joins in this opinion. HAYS, J., concurs. DUDLEY, NEWBERN, GLAZE and PRICE, JJ., not participating.