Utah Department of Administrative Services

Division of Archives & Records Service

Utah State Tax Commission

AGENCY: Utah State Tax Commission

SERIES: 5540
TITLE: Tax Topics newsletters
DATES: 1963-
ARRANGEMENT: Chronological

DESCRIPTION: This series contains bimonthly newsletters with information pertaining to current agency activities, executive director messages, tax news, tax appeals and rulings, administrative rules, workshops, and forms.

RETENTION

DISPOSITION

Transfer to the State Archives with authority to weed.

FORMAT MANAGEMENT

Paper: Retain in State Archives permanently with authority to weed.

APPRAISAL

Administrative Historical

This disposition is based on Utah State General Records Retention Schedule, Schedule 1, Item 25.

This disposition is based on the value of these newsletters in documenting trends and changes in taxes and tax laws over the years.

PRIMARY DESIGNATION

Public

AGENCY: Utah State Tax Commission

SERIES: 3608
TITLE: Internal audit reports
DATES: i 1941-
ARRANGEMENT: Chronological, thereunder alphabetical by Tax Commission Division
ANNUAL ACCUMULATION: 2.00 cubic feet.

DESCRIPTION: These annual audit reports are prepared by the Tax Commission's internal audit section. The section conducts random samples of each tax system within the Tax Commission, in order to correct any system problems. Each of the sample case files contain the individual's name, address, tax returns and other tax information; name of reporting officer; results of investigation; letter stating the results of audit and corresponding recommendation; and response of the division reviewed by the audit.

RETENTION

DISPOSITION

Transfer to the State Archives with authority to weed.

FORMAT MANAGEMENT

Paper: Retain in Office for 3 years and then transfer to State Archives with authority to weed.

APPRAISAL

Administrative Historical

This disposition is based on Utah State General Records Retention Schedule, Schedule 7, Item 7.

PRIMARY DESIGNATION

Protected. UCA63G-2-305(13)_(2008)

AGENCY: Utah State Tax Commission

SERIES: 3609
TITLE: Internal audit working papers
DATES: i 1975-
ARRANGEMENT: Chronological, thereunder alphabetical by division
ANNUAL ACCUMULATION: 1.00 cubic foot.

DESCRIPTION: These records contain working papers used by the Tax Commission's internal audit section while conducting an audit of the various tax units, divisions, operations and systems. They include audit information, notes and copies of individual/business tax returns, evaluations, workpapers, and draft and final reports.

RETENTION

Retain Retain in Office for 10 years after completion of audit.

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 10 years after audit has been completed and then destroy.

APPRAISAL

Administrative

This disposition is based on the administrative needs expressed by the agency. Previous approved retention was three years after audit.

PRIMARY DESIGNATION

Protected. UCA_63G-2-305(14) (2008)

AGENCY: Utah State Tax Commission

SERIES: 11672
TITLE: Commission files
DATES: 1961-
ARRANGEMENT: Alphabetical by subject, thereunder chronological.
ANNUAL ACCUMULATION: 10.00 cubic feet.

DESCRIPTION: Commission files created by individual Tax Commissioners of the state Tax Commission. These are the working files used by the commissioners while serving as a Tax Commissioner. Includes correspondence, work reports, budgets, legislative, appeals, newspaper clippings, press releases, and publications.

RETENTION

Retain 10 years

DISPOSITION

Transfer to the State Archives with authority to weed.

FORMAT MANAGEMENT

Paper: Retain in Agency Record Center for 10 years and then transfer to State Archives with authority to weed.

APPRAISAL

Administrative

This disposition is based on the need for a ten-year retention.

PRIMARY DESIGNATION

Public

AGENCY: Utah State Tax Commission

SERIES: 10366
TITLE: Acknowledgment files
DATES: 1976-
ARRANGEMENT: Alphabetical by subject
ANNUAL ACCUMULATION: 0.20 cubic feet.

DESCRIPTION: Acknowledgment and transmittal of inquiries and requests that have been referred elsewhere for reply.

RETENTION

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 3 months after acknowledgment and referral and then destroy.

APPRAISAL

Administrative

This disposition is based on Utah State General Records Retention Schedule, Schedule 1, Item 1.

PRIMARY DESIGNATION

Public

SECONDARY DESIGNATION

Private. Home address and telephone number.

AGENCY: Utah State Tax Commission

SERIES: 10367
TITLE: Internal correspondence
DATES: 1977-
ARRANGEMENT: Chronological
ANNUAL ACCUMULATION: 0.20 cubic feet.

DESCRIPTION: Documents office organization, staffing, procedures, and internal communications.

RETENTION

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 2 years and then destroy.

APPRAISAL

Administrative

This disposition is based on Utah State General Records Retention Schedule, Schedule 1, Item 16.

PRIMARY DESIGNATION

Public

AGENCY: Utah State Tax Commission

SERIES: 16525
TITLE: Commission meeting minutes
DATES: 1931-
ARRANGEMENT: Chronological by meeting date
ANNUAL ACCUMULATION: 0.50 cubic feet.

DESCRIPTION: This is a record of the official meeting minutes of open and closed meetings of the Utah State Tax Commission. Minutes include agenda, reports, and related records documenting the accomplishments of the boards and the committees.

These are the original minutes of open and closed meetings. Upon request, a public set will be edited, reviewed, and provided.

RETENTION

Retain 11 years

DISPOSITION

Transfer to the State Archives with authority to weed.

FORMAT MANAGEMENT

Paper: Retain in Office for 1 year and then transfer to Agency Record Center. Retain in Agency Record Center for 10 years and then transfer to State Archives with authority to weed.

Microfilm master: Retain in State Archives permanently.

Microfilm duplicate: Retain in Office until administrative need ends.

Computer data files: Retain in Office for 5 years and then delete.

APPRAISAL

Administrative Historical

This disposition is based on Utah State General Records Retention Schedule, Schedule 1, Item 51.

This record series is governed by the 1988 General Retention Schedule under Section 1 - 5b, which states that this record will be kept in office for 3 years and then transferred to the State Archives. Agency has requested to keep records in office for 10 years and then microfilm.

PRIMARY DESIGNATION

Public. Upon request from the general public a set of minutes will be edited, reviewed and provided.

SECONDARY DESIGNATION

Private. UCA 63G-2-302

Protected. UCA 63G-2-305(31); UCA 52-4-206(5)

AGENCY: Utah State Tax Commission

SERIES: 16526
TITLE: Executive calendars
DATES: 1978-
ARRANGEMENT: Alphabetical by subject
ANNUAL ACCUMULATION: 3.00 cubic feet.

DESCRIPTION: Records containing substantive information relating to the official activities of high-level officials which is not incorporated into memoranda, reports, correspondence, or other records included in the official files. Includes calendars, appointment books, schedules, logs, diaries, and other records documenting meetings, appointments, telephone calls, trips, visits, and other activities of the state employees. See Daily Activity Schedules.

RETENTION

Retain 10 years

DISPOSITION

Transfer to the State Archives with authority to weed.

FORMAT MANAGEMENT

Paper: Retain in Office for 2 years and then transfer to State Records Center. Retain in State Records Center for 8 years and then transfer to State Archives with authority to weed.

APPRAISAL

PRIMARY DESIGNATION

Public

SECONDARY DESIGNATION

Private. If used as part of attorney work product.

AGENCY: Utah State Tax Commission

SERIES: 16559
TITLE: Tax appeals
VARIANT TITLE: Closed appeals
DATES: 1934-
ARRANGEMENT: Chronological, thereunder alphabetical by taxpayer name
ANNUAL ACCUMULATION: 3.00 cubic feet.

DESCRIPTION: These records document an individual's request to appeal a tax decision pursuant to Utah Code 59-1-502.5 and Utah Code 63G-4-201 (see Utah Administrative Code, Rule 861-1A-22) and supporting documentation. They include the requestor documentation stating the reason for the appeal, appeal number, serial number, date received, appellant's name and address, attorney's name and address, owner's name, assessed value, market value, County Board of Equalization decision assessed for real estate, improvements, personal property, comments, appraiser's name, property location, tax relief eligibility, pleadings papers, hearing date, Commission decision date, outcome of decision, correspondence, transcripts of appeal hearings, appeal notices, exhibits, photographs, journal entries, audits and other supporting documentation.

RETENTION

Retain 11 years

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 1 year after case is closed and then transfer to Agency Record Center. Retain in Agency Record Center for 10 years and then destroy.

Computer data files: Retain in Office for 10 years after appeal is closed and then erase.

Digital image: Retain in Office for 10 years after after case is closed and then delete.

APPRAISAL

Administrative

PRIMARY DESIGNATION

Private. UCA 63G-2-302(2) (2008), Appeals by individuals.

SECONDARY DESIGNATION

Protected. UCA 63G-2-305(2) (1991), Appeals by businesses.

AGENCY: Utah State Tax Commission

SERIES: 18157
TITLE: Appeal hearing audio recordings
DATES: 1990-
ARRANGEMENT: Chronological by hearing date, thereunder numerical by case number, thereunder alphabetical by appellant name

DESCRIPTION: These are audio tape recordings of individuals and companies grieving proposed taxes. Information includes the appellant name, respondent, date, time, place of hearing, and decision.

RETENTION

Retain 3 years.

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 3 years and then destroy.

APPRAISAL

Administrative

This disposition is based on the administrative needs expressed by the agency. The information is retained for litigation purposes, for future need.

PRIMARY DESIGNATION

Private. UCA 63G-2-302 (2008)

SECONDARY DESIGNATION

Protected. UCA 63G-2-305 (2008)

AGENCY: Utah State Tax Commission

SERIES: 18158
TITLE: Telephone bills
DATES: 1989-
ARRANGEMENT: Chronological

DESCRIPTION: These telephone bills document calls made and received by the Tax Commission offices. Information includes the number called and the length, time, and date of phone call.

RETENTION

Retain 3 years.

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 1 year and then transfer to Agency Record Center. Retain in Agency Record Center for 2 years and then destroy.

APPRAISAL

This disposition is based on Utah State General Records Retention Schedule, Schedule 7, Item 43.

PRIMARY DESIGNATION

Private

AGENCY: Utah State Tax Commission

SERIES: 16981
TITLE: Gross collections, refunds, and net collections report
VARIANT TITLE: TC 23
DATES: 1952-
ARRANGEMENT: Chronological.

DESCRIPTION: This report is a breakdown of revenues collected from all sources by the state. It is used to help the state project the annual revenues for budget purposes and to make any mid-year spending adjustments. In 1976, this report and the Report of Collections and Assessments were combined into one report. This record includes the period of the report, the funding source (transportation fund, temporary permit fees, etc.), and for each source for the current period and the previous period the amount of gross collection, refunds, and net collections.

This report is added to monthly as part of a computer spread sheet program. At the end of each quarter, this report becomes the quarterly report. At the end of each year this report becomes the annual report.

RETENTION

DISPOSITION

Transfer to the State Archives with authority to weed.

FORMAT MANAGEMENT

Paper: Retain in Office for 5 years and then transfer to State Archives with authority to weed.

Paper copy: Retain in Office until no longer administratively valuable and then destroy.

Computer data files: Retain in Office until updated and then delete.

APPRAISAL

Administrative Historical

This disposition is based on the historical value of these reports. This information has research value for economic historians and economists who wish to chart collection changes within the state Tax Commission. The data system is used to produce the paper copies of the reports for distribution and has no further use once that has been done.

PRIMARY DESIGNATION

Public

AGENCY: Utah State Tax Commission

SERIES: 2336
TITLE: Annual reports
VARIANT TITLE: Biennial reports
DATES: 1931-
ARRANGEMENT: Chronological.

DESCRIPTION: This series contains reports of activities from the previous year with information pertaining to agency activities, revenue collections, property taxes, income taxes, sales taxes, fuel taxes, mineral extraction taxes, tobacco and alcohol taxes, motor vehicles, and legislation.

RETENTION

DISPOSITION

Transfer to the State Archives with authority to weed.

FORMAT MANAGEMENT

Paper: Retain in State Archives permanently after microfilming.

Microfiche master: Retain in State Archives permanently with authority to weed.

Microfiche duplicate: Retain in State Archives permanently with authority to weed.

APPRAISAL

Historical

This disposition is based on Utah State General Records Retention Schedule, Schedule 1, Item 25.

These reports document the policies and activities of the agency.

PRIMARY DESIGNATION

Public

AGENCY: Utah State Tax Commission

SERIES: 2354
TITLE: Publications
DATES: 1939-
ARRANGEMENT: Chronological

DESCRIPTION: Documents created by the agency, including pamphlets, reports, leaflets, file manuals, and other published or processed documents. These records include administrative, legal, fiscal information, taxation, and all other activities of the Tax Commission. Consists primarily of isolated publications not part of a more specific series.

RETENTION

DISPOSITION

Transfer to the State Archives with authority to weed.

FORMAT MANAGEMENT

Paper: Retain in State Archives permanently after microfilming.

Microfiche master: Retain in State Archives permanently with authority to weed.

Microfiche duplicate: Retain in State Archives permanently with authority to weed.

APPRAISAL

Historical

This disposition is based on Utah State General Records Retention Schedule, Schedule 1, Item 25.

This disposition is based on the historical taxation information and assessment procedures used by the Board of Equalization and the State Tax Commission.

PRIMARY DESIGNATION

Public

AGENCY: Utah State Tax Commission

SERIES: 22397
TITLE: Tax bulletins
DATES: 1989-
ARRANGEMENT: Chronological.

DESCRIPTION: This series contains brief newsletters with information pertaining to tax rates, new or amended legislation, or general tax information.

RETENTION

DISPOSITION

Transfer to the State Archives with authority to weed.

FORMAT MANAGEMENT

Paper: Retain in State Archives permanently with authority to weed.

APPRAISAL

Historical

Disposition based on the value of these records in documenting agency/program achievements, policies, procedures, and function.

PRIMARY DESIGNATION

Public

AGENCY: Utah State Tax Commission

SERIES: 27944
TITLE: State Farmland Evaluation Advisory Committee meeting minutes and recordings
VARIANT TITLE: FAA
DATES: 1 January 2011-
ARRANGEMENT: chronological by meeting date
ANNUAL ACCUMULATION: 0.10 cubic feet.

DESCRIPTION: This is a record of the official State Farmland Evaluation Advisory Committee meeting minutes. Records include meeting agenda, meeting materials, recordings and related records documenting the accomplishments of the boards and the committees. These are the original minutes.

RETENTION

Retain 11 years

DISPOSITION

Transfer to the State Archives with authority to weed.

FORMAT MANAGEMENT

Paper: Retain in Office for 1 year and then scan and transfer to Agency Record Center. Retain in Agency Record Center for 10 years and then transfer to State Archives with authority to weed.

Computer data files: Retain in Office for 10 years and then delete.

APPRAISAL

Historical

This disposition is based on Utah State General Records Retention Schedule, Schedule 1, Item 51.

Minutes provide ongoing evidentiary and research value.

PRIMARY DESIGNATION

Public. Utah Code 52-4-203(4)

SECONDARY DESIGNATION

Protected. transcripts, minutes, or reports of the closed portion of a meeting of a public body except as provided in Section 52-4-206 (Utah Code 63G-2-305(31))

AGENCY: Utah State Tax Commission

SERIES: 27945
TITLE: Waivers/offer-in-compromise deliberation closed meeting minutes and recordings
VARIANT TITLE: OIC deliberations
DATES: 1 January 2011-
ARRANGEMENT: chronological by meeting date
ANNUAL ACCUMULATION: 0.50 cubic feet.

DESCRIPTION: This is a record of the official Tax Commission closed meeting minutes. Documents include meeting agenda, reports, meeting materials, records, and related records documenting the accomplishments of the boards and the committees. These are the original closed minutes.

RETENTION

Retain 11 years

DISPOSITION

Transfer to the State Archives with authority to weed.

FORMAT MANAGEMENT

Paper: Retain in Office for 1 year and then scan and transfer to Agency Record Center. Retain in Agency Record Center for 10 years and then transfer to State Archives with authority to weed.

Computer data files: Retain in Office for 10 years and then delete.

APPRAISAL

Historical

This disposition is based on Utah State General Records Retention Schedule, Schedule 1, Item 51.

Minutes provide ongoing evidentiary and research value.

PRIMARY DESIGNATION

Exempt. Utah Code 59-1-403 (3)(o)(iii)(A)--name, address, Social Security number or taxpayer identification number; Utah Code 59-1-405 and R861-1A-45(xvii)--closed meetings

AGENCY: Utah State Tax Commission

SERIES: 27946
TITLE: Advisory opinions private letter rulings
VARIANT TITLE: Private letter rulings (PLR)
DATES: 1982-
ARRANGEMENT: chronological by calendar year, thereunder numerical by private letter ruling number
ANNUAL ACCUMULATION: 0.40 cubic feet.

DESCRIPTION: A private letter ruling is an informational statement of the commission's interpretation of statute or administrative rules and its application to a particular set of facts or circumstances. A private letter ruling typically addresses unusual or complex questions pertaining to a particular taxpayer.

RETENTION

Retain 13 years

DISPOSITION

Transfer to the State Archives with authority to weed.

FORMAT MANAGEMENT

Paper: Retain in Office for 3 years and then scan and transfer to Agency Record Center. Retain in Agency Record Center for 10 years and then transfer to State Archives with authority to weed.

Computer data files: Retain in Office for 10 years and then delete.

APPRAISAL

Historical

These records have ongoing evidentiary and research value.

PRIMARY DESIGNATION

Public

SECONDARY DESIGNATION

Private. Utah Code 63G-2-302(1)(h), 63G-2-302(2)(b), 63G-2-302(2)(c), 63G-2-302(2)(d)

Protected. Utah Code 63G-2-305(2), 63G-2-305(15), 63G-2-305(50)

AGENCY: Utah State Tax Commission

SERIES: 26586
TITLE: Tax Commissioner correspondence with taxpayers
DATES: 2007-
ARRANGEMENT: Chronological by date correspondence issued.

DESCRIPTION: These records document complex communications with taxpayers concerning confidential tax matters.

RETENTION

Retain 7 years.

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 5 years and then transfer to Agency Record Center. Retain in Agency Record Center for 2 years and then destroy.

APPRAISAL

Administrative

UCA 59-1-403 and 59-1-404; 18 USC 2721.

AGENCY: Utah State Tax Commission

SERIES: 27297
TITLE: Tobacco master settlement agreement files
VARIANT TITLE: MSA Documents
DATES: 2002-
ARRANGEMENT: Alphabetical by manufacturer

DESCRIPTION: These records contain documentation of compliance with the Master Settlement Agreement legislation pursuant to UCA 59-22. Information includes correspondence, tobacco product manufacturer annual certificate of compliance, supplemental certification, National Product Manufacturer (NPM) quarterly escrow payment affidavit, and import and sales reports. Records also include supporting documentation which may include proprietary information and product packaging samples.

RETENTION

Retain 10 years

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 1 year and then transfer to State Records Center. Retain in State Records Center for 9 years and then destroy.

APPRAISAL

Administrative Fiscal Legal

This disposition is based on Utah State General Records Retention Schedule, Schedule 7, Item 20.

These records have fiscal and legal value pursuant to UCA 59-2, UCA 59-14-212, and UCA 59-14-214.

PRIMARY DESIGNATION

Protected. UCA 63G-2-305(14) 2008

SECONDARY DESIGNATION

Private. UCA 63G-2-302(2)(d) 2008

AGENCY: Utah State Tax Commission

SERIES: 26686
TITLE: Commissioner correspondence
DATES: 2007-
ARRANGEMENT: Chronological by date

DESCRIPTION: Business-related correspondence that is routine or transitory in nature and does not offer unique information about agency functions or programs. These records include acknowledgment files and most day-to-day office and housekeeping correspondence. These records may originate on paper, electronic mail, or other media. This correspondence is filed separately from program and project case files.

RETENTION

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 7 years and then destroy.

APPRAISAL

Administrative

This disposition is based on Utah State General Records Retention Schedule, Schedule 1, Item 47.

PRIMARY DESIGNATION

Private. UCA 63G-2-302(1)(f), 63G-2-302(2)(b)

SECONDARY DESIGNATION

Protected. UCA 63G-2-305(17), 63G-2-305(22), 63G-2-305(33)

AGENCY: Utah State Tax Commission

SERIES: 26696
TITLE: Property tax utility appeals case files
DATES: 1995-
ARRANGEMENT: Alphabetical by name

DESCRIPTION: These files are created by the Property Tax Utilities section of the Tax Commission to deal with individuals and businesses that appeal their property tax assessments are used by the Commission to determine the outcome of the appeal. These decisions are then conveyed to the county auditor. If the appeal is not satisfied, the case file is sent to the appeals unit of the Tax Commission. These files contain the name and address of the property owner, a description of the property, assessment information, audit work papers, property surveys, and case notes.

RETENTION

Retain 7 years

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 3 years and then transfer to Agency Record Center. Retain in Agency Record Center for 4 years and then destroy.

APPRAISAL

Administrative Legal

This disposition is based on Utah State General Records Retention Schedule, Schedule 1, Item 33.

These records are created and maintained according to UCA 59-2-1006.

PRIMARY DESIGNATION

Protected. UCA 63G-2-305(7)

AGENCY: Utah State Tax Commission

SERIES: 26745
TITLE: Account support files
VARIANT TITLE: Account attachments and correspondence
DATES: 2007-
ARRANGEMENT: Chronological by scan date

DESCRIPTION: This series contains supporting documents for individual taxpayer's business and income tax accounts and are used to document the status of accounts over time. They may include the following: copies of tax returns, W2 forms, tax schedules, correspondence, change of address forms, account corrections, and extension applications.

RETENTION

Retain 15 years.

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Computer data files: Retain in Office for 15 years and then delete.

Paper: Retain in Agency Record Center for 3 months after being scanned or until administrative needs end and then destroy.

APPRAISAL

Administrative Fiscal

This disposition is based on Utah State General Records Retention Schedule, Schedule 1, Item 33.

PRIMARY DESIGNATION

Private. UCA 63G-2-302(1)

AGENCY: Utah State Tax Commission

SERIES: 84189
TITLE: Closed appeal hearing transcript files
VARIANT TITLE: Closed appeal hearing files
DATES: 1981-
ARRANGEMENT: chronological
ANNUAL ACCUMULATION: 0.90 cubic feet.

DESCRIPTION: This is a record of verification of the proceedings of the appeals hearing. Includes appellant name and address, respondent, date, time, and place of hearing, transcripts of hearing, certification or transcript, signature, title, license number of the court recorder.

RETENTION

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 1 year and then transfer to State Records Center provided case is closed. Retain in State Records Center for 2 years and then destroy.

APPRAISAL

Administrative Legal

This record is govern by UCA 59-2-1008.

PRIMARY DESIGNATION

Private. Appeals by individuals

SECONDARY DESIGNATION

Exempt. UCA_59-1-103_(2008) and R861-1-12A_(1D)(11)_(1991)

Protected. Appeals by persons