Utah Department of Administrative Services

Division of Archives & Records Service

Utah State Tax Commission. Division of Operations

12839--Lubricating oil returns
12841--Miscellaneous tax system

AGENCY: Utah State Tax Commission. Division of Operations

SERIES: 12839
TITLE: Lubricating oil returns
DATES: 1993-
ARRANGEMENT: Chronological
ANNUAL ACCUMULATION: 1.00 cubic foot.

DESCRIPTION: These tax returns document the collection of recycling fees imposed upon the first sale in Utah by a vendor of lubrication oil. The vendor shall collect the fee at the time the lubrication oil is sold, UCA_19-6-714_(1993). Includes information on the business name and address, signature of company owners, filing tax period, tax due date, amount of oil sold in gallons or quarts, current tax rate, amount of tax due, and amounts paid.

RETENTION

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series were specifically approved by the State Records Committee.

APPROVED: 09/1994

FORMAT MANAGEMENT

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

APPRAISAL

Administrative Legal

This disposition is based on the administrative needs expressed by the agency, and by UCA_76-8-1011(2)_(1993), which sets the statute of limitations for prosecution for violation of this section.

PRIMARY DESIGNATION

Exempt. UCA_59-1-403_(2008)


AGENCY: Utah State Tax Commission. Division of Operations

SERIES: 12841
TITLE: Miscellaneous tax system
DATES: 1993-
ARRANGEMENT: Alphabetical by tax type
ANNUAL ACCUMULATION: 8.00 cubic feet.

DESCRIPTION: This computer system documents all minor and miscellaneous taxes collected by the Utah State Tax Commission, in the management of various programs to govern the receipt, billing, crediting, filing and accounting of these taxes. Information includes taxpayer name, address, phone number, account number; filing period, tax due date, tax liability and payments, non-filing information, penalties and interest, and other data collected from the tax payer and returns. Also contains tax information from cigarette, motor fuel, lubrication oil, circuit breaker, and port of entry taxations.

RETENTION

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series were specifically approved by the State Records Committee.

APPROVED: 09/1994

FORMAT MANAGEMENT

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

APPRAISAL

Administrative Fiscal

This disposition is based on the administrative needs expressed by the agency, and by fiscal requirements of State Tax Returns.

PRIMARY DESIGNATION

Protected. UCA_63G-2-305(13)_(2008)

SECONDARY DESIGNATION

Private