Utah Department of Administrative Services

Division of Archives & Records Service

Utah State Tax Commission. Administration Division

84747--Sales tax distribution contracts
17566--Successful bid and proposals file
16980--Collections and assessments reports
19676--Personnel files for temporary employees
13972--Draft legislation files
14216--Court records
12830--Tax evader and protester files
16514--Bank deposit error correction files
16515--Miscellaneous transactions journals
16516--Daily tax revenue recaps
16518--Receipts for payment of taxes
16519--Suspense vouchers
16521--Revenue general ledgers
16524--Bank reconciliations
16527--Sales tax distribution records
16528--Administrative correspondence
16529--Budget requests
16530--Budget work program files
16531--Annual budget report
16532--Financial report
16533--Payroll reports
16534--FIRMS monthly reports
16548--Personnel files
16549--Preliminary payroll
16550--Annual leave card
16551--Employment applications (not hired)
16552--Leave applications
16553--Payroll reports
16554--Preliminary payroll reports
16555--Delegations of authority records
16556--Director's correspondence
16557--Administrative rule making files
16558--Credit card lists
16571--Card key applications
15429--Warehouse control files
15431--Internal Revenue Service return and source information records
2323--Payroll register
2911--United States Supreme Court reports
2926--Recruitment files
7577--Employee benefit budget reports
11947--Tax research papers
10231--Legislative impact statements
9672--Disclosure records
9674--Religious and charitable organizations sales tax exemptions
10093--Public transit authority tax records
10094--Alcohol education distribution records

AGENCY: Utah State Tax Commission. Administration Division

SERIES: 84747
TITLE: Sales tax distribution contracts
DATES: 1952-
ARRANGEMENT: Alphabetical by county, thereunder by city
ANNUAL ACCUMULATION: 1.00 cubic foot.

DESCRIPTION: This is a record of agreements between state and counties regarding sales tax contracts. Includes correspondence, contracts, agreements, requests, court decisions regarding exchange of sales tax information and copies of local ordinances enacting sales taxes.

RETENTION

Retain 15 years after completion of contract.

DISPOSITION

Transfer to the State Archives with authority to weed.

FORMAT MANAGEMENT

Paper: Retain in Office for 3 years after completion of contract and then transfer to State Records Center. Retain in State Records Center for 12 years and then transfer to State Archives with authority to weed.

Microfilm master: Retain in State Records Center for 15 years and then transfer to State Archives with authority to weed.

Microfilm duplicate: Retain in Office for 15 years and then destroy.

APPRAISAL

Administrative Fiscal Historical

The General Schedule states that these records be kept for 7 years after contract ends, or final payment. Agency has requested a permenant retention for Historical value.

PRIMARY DESIGNATION

Public


AGENCY: Utah State Tax Commission. Administration Division

SERIES: 17566
TITLE: Successful bid and proposals file
DATES: 1996-
ARRANGEMENT: Alphanumerical by bid number identification

DESCRIPTION: Solicited and unsolicited successful bids and proposals to provide products or services to an agency by a private contractor. Information includes bids and proposals, and data vendor contacts.

RETENTION

Retain 4 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 3 years and then destroy.

APPRAISAL

This disposition is based on Utah State General Records Retention Schedule, Schedule 13, Item 12.

PRIMARY DESIGNATION

Public


AGENCY: Utah State Tax Commission. Administration Division

SERIES: 16980
TITLE: Collections and assessments reports
DATES: 1952-
ARRANGEMENT: Chronological.

DESCRIPTION: This is a record of the monthly collections of taxes by the type of taxes. This is used to help the state project the annual revenue for budget purposes and to keep track of tax collections. In 1976, this report was combined with another report. This record includes the month of the report, and the following information by class of tax: the amount of licenses, and returns received during the period; the amount of each received year-to-date; the amount assessed this period; the amount assessed year-to-date; and the amount of money collected for the period and for the year-to-date.

RETENTION

DISPOSITION

Transfer to the State Archives with authority to weed.

FORMAT MANAGEMENT

Paper: For records beginning in 1952 through 1960. Retain in State Archives permanently with authority to weed.

Paper: For records beginning in 1961 and continuing to the present. Retain in Office until microfilmed and then destroy provided microfilm has passed inspection.

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

Microfilm duplicate: Retain in Office until administrative need ends and then destroy.

APPRAISAL

Administrative Historical

This record shows a monthly breakdown of taxes collected by the state. This information has research value for economic historians and economists who would wish to chart the changes in the tax base in the state through time.

PRIMARY DESIGNATION

Public


AGENCY: Utah State Tax Commission. Administration Division

SERIES: 19676
TITLE: Personnel files for temporary employees
DATES: 1997-
ARRANGEMENT: Alphabetical by surname
ANNUAL ACCUMULATION: 6.00 cubic feet.

DESCRIPTION: Copies of correspondence and forms maintained in the personnel file of a temporary employee. This does not include personnel records created for specific federal programs. Files may contain applications for seasonal employment, employee information sheets, sexual harassment employee statements, employment eligibility verification, employee separation forms, and other related records.

RETENTION

Retain 65 years after retirement or separation.

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper copy: Retain in Office for 2 years after retirement or separation and then transfer to State Records Center. Retain in State Records Center for 63 years and then destroy.

APPRAISAL

Administrative

This retention is in compliance with Utah Administrative Rules R477-2-1 and R477-2-5 (5).

PRIMARY DESIGNATION

Private

SECONDARY DESIGNATION

Public. UCA_63G-2-301_(1)(b)_(2008)


AGENCY: Utah State Tax Commission. Administration Division

SERIES: 13972
TITLE: Draft legislation files
DATES: 1987-
ARRANGEMENT: Chronological, thereunder numerical by bill number
ANNUAL ACCUMULATION: 3.00 cubic feet.

DESCRIPTION: These are legislative bills drafted by the various departments within the Tax Commission. These are the bills that were proposed to the Legislature but never passed. They contain tax Commission evaluations of the bills, their potential impacts, fiscal notes, and commissioners and divisional opinions and reports. Bills which have passed the legislature and have been implemented are found in series 10231.

RETENTION

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 until administrative needs ends and then transfer to State Archives with authority to weed.

Paper copy: Retain in Office until administrative need ends and then destroy.

APPRAISAL

Administrative

This disposition is based on Utah State General Records Retention Schedule, Schedule 1, Item 40.

This disposition is based on the administrative needs expressed by the agency.

PRIMARY DESIGNATION

Protected. R861-1-12A(D), UCA63G-2-305(19), reports, workpapers, and notes.

SECONDARY DESIGNATION

Public. Enrolled copies of legislation


AGENCY: Utah State Tax Commission. Administration Division

SERIES: 14216
TITLE: Court records
DATES: 1994-
ARRANGEMENT: Alphabetical by name.

DESCRIPTION: Tax Commission microfilm of court related documents and records. The documents on this microfilm include, but are not limited to transcripts, financial statements, court filings, correspondence, legal breifs, and rulings of the Court. These are cases in which the Tax Commission has levied taxes against a business or corporation and has had that action challenged in court.

RETENTION

Retain Archival custody

DISPOSITION

Transfer to the State Archives with authority to weed.

FORMAT MANAGEMENT

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

APPRAISAL

Administrative Historical Legal

PRIMARY DESIGNATION

Public


AGENCY: Utah State Tax Commission. Administration Division

SERIES: 12830
TITLE: Tax evader and protester files
DATES: 1988-
ARRANGEMENT: Alphabetical by surname
ANNUAL ACCUMULATION: 0.50 cubic feet.

DESCRIPTION: These records document persons or businesses investigated for criminal violation of state tax laws. The information is used by the Tax Commission to investigate these persons or businesses and to take action. Some of the information has been collected from the Internal Revenue Service and/or other federal agencies. Records may include: correspondence, informant reports, compliance activities, investigative notes and reports, investigative leads or referrals, copies of returns, videos about or by the subjects, report sheets or other information supplied by individuals who serve as informants of known or suspected tax protesters or evaders.

RETENTION

Retain 6 years after court case is closed

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 6 years after court case is closed and then destroy.

APPRAISAL

Administrative Legal

The statute of limitations for these records is 6 years, per Utah Code 59-1-401(12)(f) 2014.¶After a case has been tried successfully or a plea has been negotiated, there are subsequent court hearings to ascertain how the subject is complying with probation and restitution requirements, at which time these records serve as an important resource. These records are also a valuable reference in cases where additional appeals are filed.

PRIMARY DESIGNATION

Protected. Utah Code 63G-2-305 (8) 2014 and Utah Code 63G-2-305(10)(d) 2014

SECONDARY DESIGNATION

Private. Utah Code 63G-2-302(2)(d) 2014


AGENCY: Utah State Tax Commission. Administration Division

SERIES: 16514
TITLE: Bank deposit error correction files
DATES: 1984-
ARRANGEMENT: Numerical by account number
ANNUAL ACCUMULATION: 0.30 cubic feet.

DESCRIPTION: These records are prepared and used to perfect the master file and resolve errors made in processing and perfecting operations.

RETENTION

DISPOSITION

Destroy.

FORMAT MANAGEMENT

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

APPRAISAL

This disposition is based on Utah State General Records Retention Schedule, Schedule 7, Item 4.

PRIMARY DESIGNATION

Public

SECONDARY DESIGNATION

Private. Home addresses


AGENCY: Utah State Tax Commission. Administration Division

SERIES: 16515
TITLE: Miscellaneous transactions journals
DATES: 1950-
ARRANGEMENT: Chronological, thereunder numerical by journal entry number
ANNUAL ACCUMULATION: 1.00 cubic foot.

DESCRIPTION: These journals record all miscellaneous revenue transactions. Includes accounts payable and receivable, miscellaneous refund payments, adjustment forms, batch header cards and batch reconciliations, payments, vouchers, payment adjustments, bad check debits, deposit information, invoice payments, and other tax and operational receipts and expenditures. Lists name of taxpayer or account, amount of transactions and account and taxpayer numbers.

This records series is not being microfilmed at present. However, the Tax Commission will eventually be microfilming this series in random order as part of record series 17051, Business tax microfilm.

RETENTION

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 15 years or until microfilmed and then destroy provided microfilm has passed inspection.

APPRAISAL

Administrative Fiscal Legal

These journals are used for administrative and accounting functions to track miscellaneous financial transactions. The State Tax Commission has set a fifteen year retention period for standard ledgers in case of a taxpayer claiming a payment was not received or credited.

PRIMARY DESIGNATION

Private


AGENCY: Utah State Tax Commission. Administration Division

SERIES: 16516
TITLE: Daily tax revenue recaps
DATES: 1984-
ARRANGEMENT: Chronological by date.
ANNUAL ACCUMULATION: 30.00 cubic feet.

DESCRIPTION: These records include all revenue accounting reports and documents of the Tax Commission including the Motor Vehicle Division, with the exception of Finet Cash Receipt Transactions, Journal Vouchers, Returned Checks, International Fuel Tax Agreement/International Registration Plan transmittals, and bank reconciliations. Those records are maintained under separate record series.

RETENTION

Retain 3 years.

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 6 months and then transfer to Agency Record Center. Retain in Agency Record Center for 30 months and then destroy.

APPRAISAL

Administrative

This disposition is based on the administrative need expressed by the Tax Commission.

PRIMARY DESIGNATION

Public


AGENCY: Utah State Tax Commission. Administration Division

SERIES: 16518
TITLE: Receipts for payment of taxes
DATES: 1977-
ARRANGEMENT: Numerical by receipt number
ANNUAL ACCUMULATION: 2.00 cubic feet.

DESCRIPTION: These records are duplicates of receipts issued to taxpayers for payments received.

RETENTION

Retain 3 years

DISPOSITION

Destroy.

FORMAT MANAGEMENT

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

APPRAISAL

This disposition is based on Utah State General Records Retention Schedule, Schedule 7, Item 13.

The Internal Revenue Service has these records scheduled for a retention period of 3 years.

PRIMARY DESIGNATION

Public


AGENCY: Utah State Tax Commission. Administration Division

SERIES: 16519
TITLE: Suspense vouchers
DATES: 1945-
ARRANGEMENT: Numerical by receipt number
ANNUAL ACCUMULATION: 0.50 cubic feet.

DESCRIPTION: These vouchers are created by the Motor Vehicle Division. They are used when a registration or title application is paid but the documents pertaining to registration or title are missing. Information includes the name of owner, registration information, date vehicle was registered, amount paid for vehicle, amount of registration fees, which documents are missing, and action taken by the Tax Commission.

RETENTION

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 3 years or until administrative need ends and then destroy.

Computer data files: Retain in Office for 3 years or until administrative need ends and then delete.

APPRAISAL

Administrative

This disposition is based on the administrative needs expressed by the Tax Commission.

PRIMARY DESIGNATION

Public


AGENCY: Utah State Tax Commission. Administration Division

SERIES: 16521
TITLE: Revenue general ledgers
DATES: 1920-
ARRANGEMENT: Chronological
ANNUAL ACCUMULATION: 0.50 cubic feet.

DESCRIPTION: These records summarize the financial status of tax accounts with supporting documents and reports.

RETENTION

DISPOSITION

Destroy.

FORMAT MANAGEMENT

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

APPRAISAL

This disposition is based on Utah State General Records Retention Schedule, Schedule 7, Item 25.

PRIMARY DESIGNATION

Public


AGENCY: Utah State Tax Commission. Administration Division

SERIES: 16524
TITLE: Bank reconciliations
DATES: 1950-
ARRANGEMENT: Numerical by sequential
ANNUAL ACCUMULATION: 0.40 cubic feet.

DESCRIPTION: These records are used to verify the branch office's deposits with the tax funds and reports.

RETENTION

DISPOSITION

Destroy.

FORMAT MANAGEMENT

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

APPRAISAL

This disposition is based on Utah State General Records Retention Schedule, Schedule 7, Item 8.

PRIMARY DESIGNATION

Public


AGENCY: Utah State Tax Commission. Administration Division

SERIES: 16527
TITLE: Sales tax distribution records
DATES: 1972-
ARRANGEMENT: Chronological, thereunder alphabetical by municipality
ANNUAL ACCUMULATION: 0.20 cubic feet.

DESCRIPTION: These are records of quarterly and monthly distribution of sales taxes collected by the state and distributed to the appropriate counties and municipalities. These reports are used by the Tax Commission to insure proper distribution to municipalities based on population and point of sale. Earlier reports and distribution were done manually. The current system and program is all handled by computer. Information contains dollar volume of tax receipts, and distribution formulas.

RETENTION

DISPOSITION

Transfer to the State Archives with authority to weed.

FORMAT MANAGEMENT

Paper: Retain in Office for 15 years and then transfer to State Archives with authority to weed.

Computer data files: Retain in Office until no longer administratively valuable and then delete.

APPRAISAL

Historical

This disposition is based on the historical value of these records regarding the municipalities' distribution of sales tax monies.

PRIMARY DESIGNATION

Protected. UCA_63G-2-305(10)_(2008)


AGENCY: Utah State Tax Commission. Administration Division

SERIES: 16528
TITLE: Administrative correspondence
DATES: 1962-
ARRANGEMENT: Chronological.

DESCRIPTION: These are copies of correspondence created by the budget division for administrative purposes.

RETENTION

DISPOSITION

Destroy.

FORMAT MANAGEMENT

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

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. Administration Division

SERIES: 16529
TITLE: Budget requests
DATES: 1960-
ARRANGEMENT: Chronological.

DESCRIPTION: These are budget requests which are received from other divisions and are used by the budget division to disperse supplies and equipment.

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

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. Administration Division

SERIES: 16530
TITLE: Budget work program files
DATES: 1976-
ARRANGEMENT: Chronological.

DESCRIPTION: These program work files are created by the budget division to plan for monies to be used for the budget programs.

RETENTION

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 3 years and then transfer to State Archives with authority to weed.

Computer data files: Retain in Office for 2 years and then erase.

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. Administration Division

SERIES: 16531
TITLE: Annual budget report
DATES: 1963-
ARRANGEMENT: Chronological

DESCRIPTION: These are budget reports which were created by the budget division.

RETENTION

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 2 years and then transfer to State Records Center. Retain in State Records Center for 3 years and then destroy.

APPRAISAL

Utah General Schedule 5-5a

PRIMARY DESIGNATION

Public


AGENCY: Utah State Tax Commission. Administration Division

SERIES: 16532
TITLE: Financial report
DATES: 1964-
ARRANGEMENT: Chronological

DESCRIPTION: These are financial reports which are created by the budget division.

RETENTION

DISPOSITION

Destroy.

FORMAT MANAGEMENT

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

APPRAISAL

Utah General Schedule 5-5b

PRIMARY DESIGNATION

Public


AGENCY: Utah State Tax Commission. Administration Division

SERIES: 16533
TITLE: Payroll reports
DATES: 1961-
ARRANGEMENT: Chronological

DESCRIPTION: These are payroll reports which are used and created by the budget division for payroll reasons.

RETENTION

DISPOSITION

Destroy.

FORMAT MANAGEMENT

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

APPRAISAL

Utah General Schedule 2-17a

PRIMARY DESIGNATION

Private. Except for the 19 data elements identified by the State Records Committee.


AGENCY: Utah State Tax Commission. Administration Division

SERIES: 16534
TITLE: FIRMS monthly reports
DATES: 1975-
ARRANGEMENT: Chronological

DESCRIPTION: These are FIRMS reports which are used by the budget division for accounting reasons.

RETENTION

DISPOSITION

Destroy.

FORMAT MANAGEMENT

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

APPRAISAL

Utah General Schedule 6-4

PRIMARY DESIGNATION

Public


AGENCY: Utah State Tax Commission. Administration Division

SERIES: 16548
TITLE: Personnel files
DATES: 1960-
ARRANGEMENT: Chronological, thereunder alphabetical by employee name.

DESCRIPTION: This is a record of complete work history of an individual while employed by the State. The agency maintains these files according to the requirements of UCA 67-18-1. When an employee transfers to another state agency, the official personnel file must be sent to the new agency. Also includes employee service, training, and other related information.

RETENTION

Retain 65 years after retirement or separation.

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 2 years after retirement or separation and then transfer to State Records Center. Retain in State Records Center for 63 years and then destroy.

Computer data files: Retain in Office until administrative need ends and then erase.

Optical disks: Retain in Office until administrative need ends and then transfer to State Records Center. Retain in State Records Center for 30 years and then destroy.

APPRAISAL

This disposition is based on Utah State General Records Retention Schedule, Schedule 11, Item 2.

PRIMARY DESIGNATION

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


AGENCY: Utah State Tax Commission. Administration Division

SERIES: 16549
TITLE: Preliminary payroll
DATES: undated
ARRANGEMENT: None

DESCRIPTION:

RETENTION

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 1 year and then destroy.

APPRAISAL

Utah General Schedule 2-15

PRIMARY DESIGNATION

Private


AGENCY: Utah State Tax Commission. Administration Division

SERIES: 16550
TITLE: Annual leave card
DATES: 1952-
ARRANGEMENT: Chronological

DESCRIPTION:

RETENTION

DISPOSITION

.

FORMAT MANAGEMENT

Paper: Retain in Office for 1 year and then file in personnel file.

APPRAISAL

Utah General Schedule 2-9b

PRIMARY DESIGNATION

Private


AGENCY: Utah State Tax Commission. Administration Division

SERIES: 16551
TITLE: Employment applications (not hired)
DATES: 1960-
ARRANGEMENT: Numerical by position number, thereunder alphabetical by applicant name
ANNUAL ACCUMULATION: 5.00 cubic feet.

DESCRIPTION: This record is created by the recruitment of employees for the Department. Files include applications for seasonal positions not hired and other related information.

RETENTION

Retain 3 years.

DISPOSITION

Destroy.

FORMAT MANAGEMENT

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

Paper copy: Retain in Office for 6 months and then destroy.

APPRAISAL

Administrative Legal

This disposition is based on Utah State General Records Retention Schedule, Schedule 11, Item 12.

PRIMARY DESIGNATION

Public

SECONDARY DESIGNATION

Private. UCA 63G-2-302(1)(f)(2008) applicant's home address, home telephone number, social security number, insurance coverage, marital status, or payroll deductions.


AGENCY: Utah State Tax Commission. Administration Division

SERIES: 16552
TITLE: Leave applications
DATES: 1950-
ARRANGEMENT: Alphabetical by division, thereunder chronological

DESCRIPTION: Application for leave and supporting papers relating to request for and approval of leave.

RETENTION

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 6 months and then destroy.

APPRAISAL

This disposition is based on Utah State General Records Retention Schedule, Schedule 10, Item 11.

This disposition is based on schedule 10 item 11 of the 1990 State General Retention Schedule.

PRIMARY DESIGNATION

Private


AGENCY: Utah State Tax Commission. Administration Division

SERIES: 16553
TITLE: Payroll reports
DATES: 1988-
ARRANGEMENT: Chronological, thereunder alphabetical by employee name.

DESCRIPTION: Display of earnings, deductions, and taxes, providing net income, warrant or direct deposit information. These documents are prepared and used for payroll disbursement.

RETENTION

Retain 4 years.

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper copy: Retain in Office for 2 years and then transfer to State Records Center. Retain in State Records Center for 2 years and then destroy.

APPRAISAL

This disposition is based on Utah State General Records Retention Schedule, Schedule 10, Item 15.

Utah General Schedule 2-17a

PRIMARY DESIGNATION

Private. Except for the 19 data elements identified by the State Records Committee.


AGENCY: Utah State Tax Commission. Administration Division

SERIES: 16554
TITLE: Preliminary payroll reports
DATES: undated
ARRANGEMENT: None

DESCRIPTION: Computer produced, two part documents sent by Finance to agencies to record final corrections or adjustments regarding employees' pay. They are made before the master payroll file is run and checks are issued. Preliminary payroll files do not serve as time and attendance records.

RETENTION

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 1 year and then destroy.

APPRAISAL

This disposition is based on Utah State General Records Retention Schedule, Schedule 10, Item 16.

Utah General Schedule 2-15

PRIMARY DESIGNATION

Private


AGENCY: Utah State Tax Commission. Administration Division

SERIES: 16555
TITLE: Delegations of authority records
DATES: 1972-
ARRANGEMENT: Alphabetical by Division, thereunder by project title.
ANNUAL ACCUMULATION: 0.50 cubic feet.

DESCRIPTION: These records document the delegation of authority by division management to Tax Commission employees for specific responsibilities, committees, or projects. They contain project name, manager, members, scope and definition, computer system information, and audit or collection target.

RETENTION

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 1 year after termination of delegation and then destroy.

Computer data files: Retain in Office for 1 year after termination of delegation and then delete.

APPRAISAL

Administrative

This disposition is based on the administrative needs expressed by the agency.

PRIMARY DESIGNATION

Protected. UCA_63G-2-305(13)_(2008) disclosure could interfere with audit or collection operation of the Tax Commission.


AGENCY: Utah State Tax Commission. Administration Division

SERIES: 16556
TITLE: Director's correspondence
DATES: 1982-
ARRANGEMENT: Alphabetical by name.

DESCRIPTION: Business-related correspondence which provide unique information about agency functions, policies, procedures, or programs. These records document material discussions and decisions made regarding all agency interests, and may originate on paper, electronic mail, or other media. This correspondence is filed separately from program case files, and project files.

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 Records Center. Retain in State Records Center for 7 years and then transfer to State Archives with authority to weed.

APPRAISAL

Historical

This disposition is based on Utah State General Records Retention Schedule, Schedule 1, Item 9.

These records are historically valuable for documenting the activities of the agency.

PRIMARY DESIGNATION

Private


AGENCY: Utah State Tax Commission. Administration Division

SERIES: 16557
TITLE: Administrative rule making files
DATES: 1976-
ARRANGEMENT: Chronological
ANNUAL ACCUMULATION: 0.40 cubic feet.

DESCRIPTION: This file is used in the preparation of proposed new rules submitted to the Division of Administrative Rules. All of this information is also maintained by the Division of Administrative Rules.

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.

Paper copy: Retain in Office until superseded and then destroy.

APPRAISAL

This disposition is based on Utah State General Records Retention Schedule, Schedule 1, Item 20.

PRIMARY DESIGNATION

Public


AGENCY: Utah State Tax Commission. Administration Division

SERIES: 16558
TITLE: Credit card lists
DATES: 1983-
ARRANGEMENT: Alphabetical by surname.

DESCRIPTION: These lists are used to verify which personnel have assigned telephone (long distance) and American Express credit cards for use on state business.

RETENTION

DISPOSITION

Destroy.

FORMAT MANAGEMENT

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

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

APPRAISAL

This disposition is based on Utah State General Records Retention Schedule, Schedule 7, Item 5.

PRIMARY DESIGNATION

Public


AGENCY: Utah State Tax Commission. Administration Division

SERIES: 16571
TITLE: Card key applications
DATES: 1986-
ARRANGEMENT: alphabetical by applicant name

DESCRIPTION: Control center key or code records, emergency call cards, building record, and employee identification cards.

RETENTION

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office until superseded or obsolete and then destroy.

APPRAISAL

Administrative

This disposition is based on Utah State General Records Retention Schedule, Schedule 16, Item 4.

PRIMARY DESIGNATION

Private


AGENCY: Utah State Tax Commission. Administration Division

SERIES: 15429
TITLE: Warehouse control files
DATES: 1988-
ARRANGEMENT: Chronological

DESCRIPTION: Inventory control documents, data logs, visitor logs, memorandums, surplus property, shipping and disbursement records manuals, purchase orders, and activities reports. These records document the actions and activities of the Tax Commission's warehouse, and are used to control its activities.

RETENTION

Retain 5 years.

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 5 years and then destroy.

APPRAISAL

Administrative

This disposition is based on the administrative needs expressed by the agency.

PRIMARY DESIGNATION

Public


AGENCY: Utah State Tax Commission. Administration Division

SERIES: 15431
TITLE: Internal Revenue Service return and source information records
DATES: 1986-
ARRANGEMENT: Chronological by year thereunder Alphabetical by tax type

DESCRIPTION: Magnetic computer tapes and data sets with contain taxpayer name, address, tax account number/social security number, filing status, exemptions, income, additions or reductions in income, tax liability, partners, amount of liability or refund, tax schedules, amendments, employer and other information as required by federal law relating to tax returns. The information is created by the federal government/IRS and a copy of the information is duplicated and used by the Utah State Tax Commission to compare amounts reported by taxpayers and to ensure income, exemptions, social security numbers, return information, and filing status are consistent with state filings.

RETENTION

Retain 15 years

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Computer magnetic storage media: Retain in Office for 15 years and then erase.

APPRAISAL

Administrative

This disposition is based on the administrative needs expressed by the agency.

PRIMARY DESIGNATION

Exempt. UCA 59-10-403(3)(a)(2008), UCA 59-10-536(5)(2008), and IRS6103(d)(2008).


AGENCY: Utah State Tax Commission. Administration Division

SERIES: 2323
TITLE: Payroll register
DATES: 1944-
ARRANGEMENT: Alphanumerical
ANNUAL ACCUMULATION: 3.00 cubic feet.

DESCRIPTION: Display of earnings, deductions, taxes, and hours worked for an individual while employed by the State. Reports include net income, warrant or direct deposit information, time summary, time edit, time entered after cutoff, payroll results edit and other related information. These documents are prepared and used for payroll disbursement.

RETENTION

Retain 4 years.

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper copy: Retain in Office for 2 years and then transfer to State Records Center. Retain in State Records Center for 2 years and then destroy.

APPRAISAL

Administrative

This disposition is based on Utah State General Records Retention Schedule, Schedule 10, Item 15.

PRIMARY DESIGNATION

Public. 17 data elements identified by the State Records Committee

SECONDARY DESIGNATION

Private


AGENCY: Utah State Tax Commission. Administration Division

SERIES: 2911
TITLE: United States Supreme Court reports
DATES: 1953
ARRANGEMENT: Alphanumerical

DESCRIPTION: These were not state agency publications but from the U.S. Supreme Court.

RETENTION

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in State Records Center until reviewed and then destroy.

APPRAISAL


AGENCY: Utah State Tax Commission. Administration Division

SERIES: 2926
TITLE: Recruitment files
DATES: 1988-
ARRANGEMENT: Alphabetical
ANNUAL ACCUMULATION: 6.00 cubic feet.

DESCRIPTION: These are the records created in the recruitment of employees by the division. The files include position descriptions, register of applicants, job announcement, list of eligible applicants, notification of interview results, and interview questions and test results, and other related information.

RETENTION

Retain 5 years.

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 2 years and then transfer to State Records Center. Retain in State Records Center for 3 years and then destroy.

Computer data files: Retain in Office for 2 years or until updated and then delete.

APPRAISAL

Administrative

This disposition is based on Utah State General Records Retention Schedule, Schedule 11, Item 43.

This disposition is based on the administrative needs expressed by the agency.

PRIMARY DESIGNATION

Private


AGENCY: Utah State Tax Commission. Administration Division

SERIES: 7577
TITLE: Employee benefit budget reports
DATES: 1969-
ARRANGEMENT: Chronological

DESCRIPTION: Listing of state matching funds paid to employee retirement by low organization number.

RETENTION

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper copy: Retain in Office for 1 year and then destroy.

APPRAISAL

Administrative

This disposition is based on Utah State General Records Retention Schedule, Schedule 10, Item 4.

PRIMARY DESIGNATION

Public. 17 data elements identified by the State Records Committee

SECONDARY DESIGNATION

Private


AGENCY: Utah State Tax Commission. Administration Division

SERIES: 11947
TITLE: Tax research papers
DATES: 1988-
ARRANGEMENT: Alphanumerical by project
ANNUAL ACCUMULATION: 0.50 cubic feet.

DESCRIPTION: These research projects and reports are created by various employees of the Tax Commission for internal purposes only. They are used to evaluate, compare and analyze various aspects of real and personal property assessed by the Tax Commission and includes uniform, central, natural resources, mineral, and other assessed property. The information represents the opinions of individual employees who created the report. Included are research materials, drafts, notes, clippings, schedules, and other ephemeral material used for evaluation and preparation of the papers.

RETENTION

DISPOSITION

Destroy.

FORMAT MANAGEMENT

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

Computer data files: Retain in Office for 3 years and then delete.

Microfiche master: Retain in State Records Center for 3 years and then destroy.

Microfiche duplicate: Retain in State Records Center for 3 years.

APPRAISAL

Administrative

This disposition is based on administrative needs expressed by the Tax Commission.

PRIMARY DESIGNATION

Protected. UCA_63G-2-305_(21, 33)_(2008). However, the information may be released to non-Tax Commission personnel by determination of the Tax Commissioners.

SECONDARY DESIGNATION

Exempt. R861-1-12A, unauthorized release of these papers could cause taxpayers to create conflicting interpretations of official Tax Commission policies, bulletins and rules.


AGENCY: Utah State Tax Commission. Administration Division

SERIES: 10231
TITLE: Legislative impact statements
DATES: 1988-
ARRANGEMENT: Chronological, thereunder numerical by bill number
ANNUAL ACCUMULATION: 0.50 cubic feet.

DESCRIPTION: These statements document proposed legislation and its impact on the Tax Commission. They are prepared by various divisions within the Tax Commission. They contain correspondence, memos, fiscal notes, summaries, estimated one-time and on-going cost reports, impact on processes, and the number of full-time employees required to handle the proposed changes.

RETENTION

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: Retain in Office for 15 years or until microfilmed and then destroy provided microfilm has passed inspection.

Microfilm master: Retain in State Records Center for 15 years or until administrative need ends and then destroy.

Microfilm duplicate: Retain in Office for 15 years or until administrative need ends and then destroy.

Computer data files: Retain in Office until administrative need ends and then delete.

Microfilm duplicate: Retain in State Records Center for 15 years or until administrative need ends and then destroy.

APPRAISAL

Administrative

This disposition is based on the administrative needs expressed by the agency.

PRIMARY DESIGNATION

Protected. Drafts of legislation and reports written in response to potential legislation are considered to be protected.


AGENCY: Utah State Tax Commission. Administration Division

SERIES: 9672
TITLE: Disclosure records
DATES: 1986-
ARRANGEMENT: Alphabetical by taxpayer name
ANNUAL ACCUMULATION: 0.50 cubic feet.

DESCRIPTION: These files contain surveys of taxpayers who have recently been audited. They include contain records of authorized and inadvertent disclosure of tax information to persons, groups, or businesses other than the taxpayer who filed the return. They contain copies of returns, correspondence, investigation notes, telephone numbers, contracts with taxpayer and other involved parties, memos, reports, social security numbers, and account numbers disclosed; name, address, and phone number of person requesting information; and date of request. They also contain legal actions, liabilities, executive decisions, corrective actions, and investigative information.

RETENTION

Retain for 3 years

DISPOSITION

Destroy.

FORMAT MANAGEMENT

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

APPRAISAL

Administrative Legal

This disposition is based on the administrative and legal needs of the Tax Commission. The Internal Revenue Code (74-31d) allows two years for any action to be enforced after the disclosure has been discovered. Therefore after two years no action may be taken.

PRIMARY DESIGNATION

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


AGENCY: Utah State Tax Commission. Administration Division

SERIES: 9674
TITLE: Religious and charitable organizations sales tax exemptions
DATES: 1950-
ARRANGEMENT: Alphabetical by taxpayer name
ANNUAL ACCUMULATION: 0.50 cubic feet.

DESCRIPTION: These are records of religious and charitable organizations who apply for sales and use tax exemption permits. They contain correspondence, applications, rulings, supporting research, and permits. The information includes type of organization; the organization's name, address; name, address, and social security number of person applying for permit; reason for exemption, and investigation notes.

RETENTION

Retain 15 years

DISPOSITION

Destroy.

FORMAT MANAGEMENT

Paper: For records beginning in 1950 through 1991. Retain in Office for 15 years or until microfilmed and then destroy provided microfilm has passed inspection.

Paper: For records beginning in 1994 and continuing to the present. Retain in Office for 1 year after being microfilmed and then destroy provided microfilm has passed inspection.

Microfilm master: Retain in State Records Center for 15 years and then destroy.

Microfilm duplicate: Retain in Office for 15 years and then destroy.

APPRAISAL

Administrative Fiscal

This disposition is based on UCA 59-1-403(4) (1991), which requires a three year audit after the organization closes or permit is revoked.

PRIMARY DESIGNATION

Exempt. R861-1-12A_(11)_(1991)

SECONDARY DESIGNATION

Public. Organization name, account number, and the fact they have an exemption.


AGENCY: Utah State Tax Commission. Administration Division

SERIES: 10093
TITLE: Public transit authority tax records
DATES: 1988-
ARRANGEMENT: Alphabetical by municipality
ANNUAL ACCUMULATION: 0.50 cubic feet.

DESCRIPTION: These are records of cities and counties who vote for and pass the state authorized 1/4% sales tax for mass transit. UCA_59-12-501(1)_(1991) gives any town, county, or city within a transit district, the authority to place an additional sales and use tax. They contain resolutions, ordinances, returns, remittances to municipalities, audits, correspondence, appeals, and other information used to manage this taxation program.

RETENTION

DISPOSITION

.

FORMAT MANAGEMENT

Paper: Retain in Office for 7 years or until microfilmed and then destroy provided microfilm has passed inspection.

Microfilm master: Retain in State Records Center for 7 years and then destroy.

Microfilm duplicate: Retain in Office for 7 years and then destroy.

Computer data files: Retain in Office for 7 years and then erase.

APPRAISAL

Fiscal Legal

This disposition is based on legal and fiscal implications concerning the involvement of cities, towns, and counties in this tax program.

PRIMARY DESIGNATION

Public


AGENCY: Utah State Tax Commission. Administration Division

SERIES: 10094
TITLE: Alcohol education distribution records
DATES: 1985-
ARRANGEMENT: Chronological, thereunder alphabetical by municipality
ANNUAL ACCUMULATION: 1.00 cubic foot.

DESCRIPTION: These are records regarding taxes collected from the sale of alcoholic beverages. The monies are returned to state and local law enforcement agencies to be used on substance abuse and alcohol beverage enforcement programs. They contain returns, reports, correspondence, disbursements, and other program control information.

RETENTION

DISPOSITION

.

FORMAT MANAGEMENT

Paper: Retain in Office for 6 years and then destroy.

Computer data files: Retain in Office for 6 years and then erase.

APPRAISAL

Administrative

This disposition is based on administrative needs expressed by the Tax Commission. The six year retention is needed to document the program's effectiveness.

PRIMARY DESIGNATION

Protected