Harris v. Wyoming State Tax Commission

718 P.2d 49, 1986 Wyo. LEXIS 535
CourtWyoming Supreme Court
DecidedApril 25, 1986
Docket85-68
StatusPublished
Cited by7 cases

This text of 718 P.2d 49 (Harris v. Wyoming State Tax Commission) is published on Counsel Stack Legal Research, covering Wyoming Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Harris v. Wyoming State Tax Commission, 718 P.2d 49, 1986 Wyo. LEXIS 535 (Wyo. 1986).

Opinion

THOMAS, Chief Justice.

The question which we must answer in this case is whether the Wyoming State Tax Commission (Tax Commission) can rely upon a conviction for driving while under the influence of intoxicating liquor which was obtained in an Indian tribal court for purposes of suspending Harris’ driver’s license. A threshold question is presented as to whether the order of the Tax Commission sufficiently complied with this court’s construction of the requirements of the Wyoming Administrative Procedure Act to *50 permit judicial review. The case was certified to this court by the district court for review pursuant to Rule 12.09, W.R.A.P. We conclude that the conviction in tribal court could not be relied upon by the Tax Commission for purposes of suspension of Harris’ driver’s license, and the order of the Tax Commission is reversed.

The statutes upon which the Tax Commission relied provide as follows:

“Upon conviction under W.S. 31-5-233 or other law prohibiting driving while under the influence, the division shall * * *.
******
“(iii) For three (3) or more convictions under W.S. 31-5-233 or other law prohibiting driving while under the influence occurring within a five (5) year period preceding the date of the most recent offense, revoke the license for three (3) years.”
§ 31 — 7—127(d)(iii), W.S.1977 (1984 Pamphlet)

Section 31-7-102(a)(xx), W.S.1977 (1984 Pamphlet) [now § 31-7-102(a)(xiv), W.S. 1977 (May 1985 Cum.Supp.) ], provides:

“Other law prohibiting driving while under the influence means a statute of another state, the United States, a territory or district of the United States or an ordinance of a governmental entity of this or another state which prohibits driving while under the influence of intoxicating liquor, alcohol, controlled substances or drugs.”

These statutes were effective April 1,1984. Session Laws 1984, Ch. 41, § 6.

The parties have stipulated to the undisputed fact that Harris was convicted of driving while under the influence of intoxicating liquor in the Indian Offenses Court at Fort Washakie on the Wind River Indian Reservation. It is conceded that Tribal Ordinance 2.7 in the Wind River Court of Indian Offenses is substantially similar to § 31-5-233, W.S.1977, and does prohibit driving while under the influence of intoxicating liquor.

The order of the Tax Commission reads in pertinent part:

“THIS MATTER having come before the Tax Commission on September 24, 1984, in the matter of the driver license revocation of Alden Harris and the Commission having completely reviewed the motor vehicle file and Memorandum in Opposition find:
“IT IS HEREBY ORDERED that the Order issued by the Motor Vehicle Division revoking the driver’s license of Alden Harris be and is hereby upheld.”

In his brief Harris sets forth the following issues:

“1. Whether the Tax Commission’s failure to provide conclusions of law invalidates the revocation of Appellant/Petitioner’s driver’s license.
“2. Whether the State Hearing Examiner or the Tax Commission has the authority to revoke Appellant/Petitioner’s driver’s license on the basis of his conviction under Tribal Ordinance 2.7 in the Wind River Court of Indian Offenses.”

The Tax Commission states the issues to be resolved differently in its brief:

“I. WAS THE TAX COMMISSION REQUIRED TO PROVIDE CONCLUSIONS OF LAW SINCE THE FACTS WERE UNDISPUTED AND THE DECISION WAS BASED ON AN INTERPRETATION OF THE PERTINENT STATUTES?
“II. DID THE STATE HEARING EXAMINER AND THE TAX COMMISSION PROPERLY CONCLUDE THAT THE RELEVANT STATUTES SHOULD BE INTERPRETED TO INCLUDE CONVICTIONS OF TRIBAL ORDINANCES IN THE WIND RIVER COURT OF INDIAN OFFENSES?”

It is clear from the record that the sole question presented for decision by the Tax Commission was whether Tribal Ordinance 2.7 in the Wind River Court of Indian Offenses under which Harris was convicted is an “other law prohibiting driving while under the influence” within the meaning of § 31 — 7—127(d)(iii), W.S.1977 (1984 Pamphlet). Harris’ position before the Tax Commission was that the tribal ordinance did not meet this definition. The driver’s li *51 cense division responded before the Tax Commission that the word “territory” found in § 31-7-102(a)(xx), W.S.1977 (1984 Pamphlet) alludes to a geographical area, which does include an Indian reservation, that the word “statute” in the same subdivision encompasses the tribal ordinances in effect on an Indian reservation, that the policy represented by the statute is to remove drunk drivers from the highways, and that a strict construction of the statute is not required because statutes providing for the revocation of driver’s licenses are civil in tenor. Harris responded that the words of the statute should be given their legal meaning, not their ordinary meaning, and he there cited authority for the proposition that an Indian reservation is neither a territory nor a state. It was Harris’ conclusion before the Tax Commission that the legislature meant to exclude tribal ordinances because the statute did not include a reference to an Indian tribe or reservation.

We conclude that the order of the Tax Commission is reviewable even though Harris contends that we should remand it because it does not encompass conclusions of law as required by § 16-3-110, W.S. 1977. That statute does require that a final decision in a contested case “shall include findings of fact and conclusions of law separately stated,” and this court previously has held that it is the order of the Tax Commission which is the final order in cases involving the suspension of driver’s licenses. State, Department of Revenue & Taxation, Motor Vehicle Department v. Andrews, Wyo., 671 P.2d 1239 (1983). This order does not encompass findings of fact and conclusions of law separately stated. Harris makes no complaint about the absence of findings of fact, and we assume that in the light of Foremost Life Insurance Company v. Langdon, Wyo., 633 P.2d 938 (1981), in which we held that the question of whether the findings of fact were insufficient was irrelevant because the parties had stipulated to the facts, Harris chose not to raise this issue. The cases which the court has decided in construing § 16-3-110, W.S.1977, hold that the thrust of the language in the statute is to require the articulation of basic facts from which ultimate findings of fact are determined in order to facilitate judicial review. Pan American Petroleum Corporation v. Wyoming Oil and Gas Conservation Commission, Wyo., 446 P.2d 550, 555 (1968); Mountain Fuel Supply Co. v. Public Service Commission of Wyoming,

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Bluebook (online)
718 P.2d 49, 1986 Wyo. LEXIS 535, Counsel Stack Legal Research, https://law.counselstack.com/opinion/harris-v-wyoming-state-tax-commission-wyo-1986.