Utah State Tax Commission. Processing Division
1086--Individual income tax returns4363--Ad valorem tax audits
4139--Check remittance and documentation records
2906--Exemption rulings for non-profit corporation records
6017--Special fuel license files
6019--Motor fuel license files
9770--Environmental surcharge tax returns
10095--Wine and liquor tax records
10096--Circuit breaker tax records
17025--Partnership income tax returns
17035--Fuel carrier's reports
17037--Application for special fuel user permits
17043--Cigarette license tax files
17044--Cigarette stamps tax files
17051--Business tax microfilm
17052--Alpha index cross reference report
17053--Account index cross reference report
17061--Studded tire fee report
17065--Sales tax files, miscellaneous
17066--Motor vehicle sales tax files
17067--Delivery to shippers report file
17068--Out of state brewers' shipments to distributors within the state of Utah tax files
17070--Bad check files
17071--Claim for reduction or waiver of penalty and interest
17078--Plate correction record
23587--Miscellaneous refund tax system
25942--Cigarette and tobacco product records
27254--Beer destruction files
27255--Cigarette/tobacco license tax files
85008--Revenue accounting remittance
AGENCY: Utah State Tax Commission. Processing Division
SERIES: 1086
TITLE: Individual income tax returns
DATES: 1976-
ARRANGEMENT: Numerical by batch number
DESCRIPTION: This return details an individuals earnings and assessment tax and includes accompanying documentation or data filed with the State of Utah. Includes individual long or short form tax returns, amended returns, nonresident returns, part year resident returns, adjustment forms, partnership returns, fiduciary returns, correspondence, copies of the federal tax returns, W-2's, individual name, address, social security number, income, deductions, tax liability, payment made, and refund received.
RETENTION
Retain for 10 year(s)
DISPOSITION
Destroy.
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series were specifically approved by the State Records Committee.
APPROVED: 03/1990
FORMAT MANAGEMENT
Paper: Retain in Office until microfilmed or scanned as digital image and then destroy.
Microfilm master: Retain in Office until passed inspection and then transfer to Archives. Retain in Archives for 10 years and then destroy.
Microfilm duplicate: Retain in Office for 10 years and then destroy.
Computer magnetic storage media: Retain in Office for 10 years and then erase.
Digital image: Retain in Office for 10 years and then delete.
Compact disc: Retain in Office until inspected and then transfer to State Records Center. Retain in State Records Center for 10 years and then destroy.
APPRAISAL
Administrative Fiscal Legal
76-8-1101(2), 1990, has set limitations for prosecution at 6 years from when the return should have been filed. The Tax Commission has requested a retention of 10 years to comply with federal and IRS collection procedures. There is no statute of limitations on tax evasion but the federal government rarely takes action after 10 years.
PRIMARY DESIGNATION
Private
AGENCY: Utah State Tax Commission. Processing Division
SERIES: 4363
TITLE: Ad valorem tax audits
DATES: 1980-
ARRANGEMENT: Alphabetical by taxpayer name
DESCRIPTION: These are tax audits of tangible property and are for recording mileage and fuel. These audits include Batch Header cards, Notice of advance payment, notice of tax due, credit/debit forms and copies of checks. Information includes the kind of tax, date of the form, taxpayer's name and address, fleet number, assessed value of the vehicles, amount of tax due, amounts of credits, balance due and the counties where the vehicles are located.
RETENTION
Retain for 3 year(s) after final action
DISPOSITION
Destroy.
RETENTION AND DISPOSITION AUTHORIZATION
These records are in Archives' permanent custody.
APPROVED: 12/1990
FORMAT MANAGEMENT
Paper: Retain in Office for 3 years after the business has closed or until two subsequent audits have been conducted and then destroy.
APPRAISAL
Administrative Fiscal
Although the state law allows for this tax, it does not specify what the retention is or what the audit period is for this record. Therefore, a disposition similar to other business tax audits has been assigned to this record series.
PRIMARY DESIGNATION
Protected. UCA_63G-2-305(13)_(2008)
AGENCY: Utah State Tax Commission. Processing Division
SERIES: 4139
TITLE: Check remittance and documentation records
DATES: 1974-
ARRANGEMENT: Chronological, thereunder numerical by internal control number
DESCRIPTION: This is a record of tax payments and remittances by individuals, businesses and corporations. This consists of payments made only by check and without coupons. It contains copies of the check and endorsement, batch header card, batch totals and adding machine tapes. Includes date, paper, signature, social security number, name and address of tax payer, account period and payment.
RETENTION
Retain for 15 year(s)
DISPOSITION
Destroy.
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series were specifically approved by the State Records Committee.
APPROVED: 12/1990
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 and then destroy.
Microfilm duplicate: Retain in Office for 15 years and then destroy.
Microfilm duplicate: Retain in State Records Center for 15 years and then destroy.
APPRAISAL
Administrative Fiscal
The Tax Commission has requested a fifteen year retention period for all business tax returns and documents that are microfilmed. This allows the Tax Commission to establish compliance patterns and allows the Tax Commission to perform audits after the Internal Revenue Service has completed theirs.
PRIMARY DESIGNATION
Private. UCA_63G-2-302(2)_(2008)
AGENCY: Utah State Tax Commission. Processing Division
SERIES: 2906
TITLE: Exemption rulings for non-profit corporation records
DATES: 1949-
ARRANGEMENT: Alphabetical by business name
DESCRIPTION: This is a record of the Tax Commission rulings on corporations in the state. The information indicates whether corporations are taxable or tax exempt. This record is based on guidelines from UCA_59-7-105_(1991). Information includes petitions, correspondence, income reports, copies of tax returns, applications, investigations materials, memoranda, preliminary recommendations, articles of incorporation, lists of share holders, corporate officers, corporation's name and address, date of incorporation, account number, and the final tax status ruling.
RETENTION
Retain for 6 year(s) after final action
DISPOSITION
Destroy.
RETENTION AND DISPOSITION AUTHORIZATION
These records are in Archives' permanent custody.
APPROVED: 12/1992
FORMAT MANAGEMENT
Paper: Retain in Office for 3 years after the corporation is closed and then transfer to Agency Record Center. Retain in Agency Record Center for 3 years and then destroy.
APPRAISAL
Administrative
This disposition is based on the administrative needs expressed by the agency.
PRIMARY DESIGNATION
Protected. UCA_63G-2-305(13)_(2008)
SECONDARY DESIGNATION
Public. Corporation's name, account number, and taxable status.
AGENCY: Utah State Tax Commission. Processing Division
SERIES: 6017
TITLE: Special fuel license files
DATES: 1979-
ARRANGEMENT: Chronological
DESCRIPTION: These are applications for licensing individuals wishing to retail or use special motor fuel. UCA 59-13-302(1)(1990), states that "every user-dealer, or retail dealer of special fuel at retail," will be required to obtain a license for retailing or using special fuel in the state of Utah. These files include the Batch header card and Application for License to Engage in Business as a Dealer in Special Fuel. Information includes the dealer's name and address; license number and the date issued; character of the business; business address; whether the business is a sole proprietorship, partnership, or corporation; names of the owners or partners; batch number; document count; routing of the batch; type of transaction; amount of increase or decrease of assessment and remittance; and the amount of payment made.
RETENTION
Retain for 1 year(s) after expiration of permit or license
DISPOSITION
Destroy.
RETENTION AND DISPOSITION AUTHORIZATION
These records are in Archives' permanent custody.
APPROVED: 06/1991
FORMAT MANAGEMENT
Paper: Retain in Office for 1 year after license is revoked or holder ceases business and then destroy.
APPRAISAL
Administrative Legal
This disposition is based on UCA 59-13-203(1)(1991), which states that "the license is valid until a different distributor, refiner, blender, or importer takes possession of the station, place of business, or agency, unless the commission has reasonable cause to terminate the license at an earlier date."
PRIMARY DESIGNATION
Protected. UCA_63G-2-305(2)_(2008)
SECONDARY DESIGNATION
Public. The license
AGENCY: Utah State Tax Commission. Processing Division
SERIES: 6019
TITLE: Motor fuel license files
DATES: 1979-
ARRANGEMENT: Chronological.
DESCRIPTION: These are applications for licensing individuals wishing to retail motor fuel. UCA 59-13-203(1)(1990), requires all distributors of taxable motor fuel to obtain a license to sale motor fuel in the state of Utah. These files include Batch header card and the application for License to Engage in Business as a Dealer in Motor Fuel. Information included on these forms are the dealer's name and address; license number and the date issued; character of the business; business address; whether the business is a sole proprietorship, partnership, or corporation; names of the owners or partners; batch number; document count; routing of the batch; type of transaction; amount of increase or decrease of assessment and remittance; and the amount of payment made.
RETENTION
Retain for 1 year(s) after final action
DISPOSITION
Destroy.
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series were specifically approved by the State Records Committee.
APPROVED: 06/1991
FORMAT MANAGEMENT
Paper: Retain in Office for 1 year after license is revoked or holder ceases business and then destroy.
APPRAISAL
Legal
This disposition is based on UCA 59-13-203(1)(1991), which states that "the license is valid until a different distributor, refiner, blender, or importer takes possession of the station, place of business, or agency, unless the commission has reasonable cause to terminate the license at an earlier date."
PRIMARY DESIGNATION
Protected. UCA_63G-2-305(2)_(2008)
SECONDARY DESIGNATION
Public. The license
AGENCY: Utah State Tax Commission. Processing Division
SERIES: 9770
TITLE: Environmental surcharge tax returns
DATES: 1990-
ARRANGEMENT: Chronological, thereunder numerical by account number
DESCRIPTION: These are returns filed by fuel distributers who are required to pay a surcharge on fuel sales. UCA_26-14e-401.1_(1990), the Environmental surcharge on petroleum, requires fuel dealers to collect one-half cent tax per gallon on fuel sales. The Tax Commission places these proceeds in a trust fund known as the Petroleum Storage Tank Fund. The monies accumulated, plus any penalities collected for failure to pay, are placed in the fund. The fund revenues can be used should the owner of the under ground fuel storage tank fail to pay any environmental damage, bodily injury or property damage to third parties caused by their problem fuel tank. This paper record series is being microfilmed in random order as part of record series 17051, Business tax microfilm.
RETENTION
Retain for 6 year(s)
DISPOSITION
Destroy.
RETENTION AND DISPOSITION AUTHORIZATION
These records are in Archives' permanent custody.
APPROVED: 12/1991
FORMAT MANAGEMENT
Paper: Retain in Office for 6 years or until microfilmed and then destroy provided microfilm has passed inspection.
APPRAISAL
Administrative Fiscal Legal
This disposition is based on UCA_76-8-1101(2)_(1990), which specifies that the statute of limitations for prosecution is "six years from the date the tax should have been remitted". Six years is also the audit period for this tax.
PRIMARY DESIGNATION
Exempt. UCA_59-1-403(1)_(1991)
AGENCY: Utah State Tax Commission. Processing Division
SERIES: 10095
TITLE: Wine and liquor tax records
DATES: 1984-
ARRANGEMENT: Chronological, thereunder alphabetical by county
DESCRIPTION: These are records regarding taxes collected on the sale of wine, liquor, and other alcoholic beverages. UCA_59-16-101(1&2)_(1991) specifies that the revenues collected from this tax are used to support the school lunch program, which is administered by the State Board of Education. They contain county names; amount of tax collected; disbursement information; and other management information including returns, reports, and correspondence.
RETENTION
Retain for 6 year(s)
DISPOSITION
Destroy.
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series were specifically approved by the State Records Committee.
APPROVED: 06/1992
FORMAT MANAGEMENT
Paper: Retain in Office for 6 years or until microfilmed and then destroy provided microfilm has passed inspection.
Microfilm master: Retain in State Records Center for 6 years and then destroy.
Microfilm duplicate: Retain in Office for 6 years and then destroy.
Computer data files: Retain in Office for 6 years and then erase.
APPRAISAL
Administrative Fiscal
This disposition is based on UCA_76-8-1101(2)_(1991), which sets the statute of limitations at six years. The six year retention is also needed to document the program's effectiveness.
PRIMARY DESIGNATION
Protected
AGENCY: Utah State Tax Commission. Processing Division
SERIES: 10096
TITLE: Circuit breaker tax records
DATES: 1987-
ARRANGEMENT: Numerical by system type.
DESCRIPTION: This is a record of taxpayers who apply for property tax rebates through the circuit breaker provision. UCA_59-2-1206(1-2)_(1990) states the requirements and eligibility for individuals applying for the program. It contains name, address income, property value, property tax levied and abated, county, and other information regarding the applicant and the Tax Commission decisions.
RETENTION
Retain for 3 year(s)
DISPOSITION
Destroy.
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series were specifically approved by the State Records Committee.
APPROVED: 06/1992
FORMAT MANAGEMENT
Computer data files: Retain in Office for 3 years or until up-dated and then erase.
APPRAISAL
Administrative
This disposition is based on the administrative needs expressed by the Tax Commission.
PRIMARY DESIGNATION
Private
AGENCY: Utah State Tax Commission. Processing Division
SERIES: 17025
TITLE: Partnership income tax returns
DATES: 1979-
ARRANGEMENT: Chronological
DESCRIPTION: These are income tax returns filed by partnerships as required by UCA 59-10-301, 1989. These files include Batch Header Card, Partnership Return of Income, correspondence, and copies of related federal tax forms. Information includes the partnership name, address, and federal identification number; the principal business activity and product; the date the business was started; the accounting method used; the number of partners in the partnership; the partnership's income, deductions, and tax liability; a balance sheet listing of assets; the name and address of a general partner; and the name, address, and social security number or employer identification number of the return preparer; the batch number; document count; routing of the batch; type of transaction; amount of increase or decrease of assessment and remittance; and the amount of payment made.
RETENTION
Retain for 10 year(s)
DISPOSITION
Destroy.
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series were specifically approved by the State Records Committee.
APPROVED: 09/1998
FORMAT MANAGEMENT
Paper: Retain in Office for 10 years or until microfilmed and then destroy provided microfilm has passed inspection.
Microfilm master: Retain in Archives for 10 years and then destroy.
Microfilm duplicate: Retain in Office for 10 years and then destroy.
Microfilm duplicate: Retain in State Records Center for 10 years and then destroy.
APPRAISAL
Administrative Legal
This record is governed by UCA 59-10-502, 59-1-401, and 59-10-536. Section 59-10-536(3) states the Tax Commission may assess a tax against a taxpayer who files a fraudulent or false return at any time, and also sets an audit period of 3 years. Sections 59-1-401 and 76-8-1101 of the Utah Code have set limitations for prosecution at 6 years from when the return should have been filed. The Tax Commission has requested a retention of 10 years to comply with federal and IRS collection procedures. There is no statute of limitations on tax evasion but the federal government rarely takes action after 10 years.
PRIMARY DESIGNATION
Private
AGENCY: Utah State Tax Commission. Processing Division
SERIES: 17035
TITLE: Fuel carrier's reports
DATES: 1978-
ARRANGEMENT: Alphabetical by taxpayer name.
DESCRIPTION: These are informational reports required of fuel carriers by UCA 59-13-206 to report all fuel deliveries make in the state. This information is used to verify that all Utah businesses have filed the required fuel tax returns. This record include Carrier's Monthly Report of Shipments of Special Fuel and Carrier's Report of Imported Motor Fuels. Information includes the name and address of the carrier, the period of the report, the date of any shipments, the invoice number of the shipment, the name of the consignee, and the destination.
RETENTION
Retain for 6 year(s)
DISPOSITION
Destroy.
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series were specifically approved by the State Records Committee.
APPROVED: 03/1987
FORMAT MANAGEMENT
Paper: Retain in Office for 3 years and then transfer to Agency Record Center. Retain in Agency Record Center for 3 years and then destroy.
APPRAISAL
Administrative Legal
As this record could be used to take action against a dealer of fuel, this return should be kept as long as the related fuel tax returns. UCA 59-13-211 requires dealers to keep all records for 3 years in case of an audit. UCA 59-13-206 requires distributors to file a reports and states they are subject to penalties in UCA 59-1-401, thus the retention of 6 years is requested.
PRIMARY DESIGNATION
Protected. UCA_63G-2-305(2)_(2008)
AGENCY: Utah State Tax Commission. Processing Division
SERIES: 17037
TITLE: Application for special fuel user permits
DATES: 1980-
ARRANGEMENT: Chronological
DESCRIPTION: These are applications filed by all users of special fuel as required by UCA 59-13-314 for a special fuel permit number and a special fuel vehicle permit. This form includes the name and address of the taxpayer, the account number, whether the application is an original or supplemental, the number of the vehicle, the year and the make of the vehicle, the vehicle identification number, and the type of fuel used. This permit is only valid for one year.
RETENTION
Retain for 3 year(s)
DISPOSITION
Destroy.
RETENTION AND DISPOSITION AUTHORIZATION
These records are in Archives' permanent custody.
APPROVED: 03/1987
FORMAT MANAGEMENT
Paper: Retain in Office for 3 years and then destroy.
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
Administrative Fiscal Legal
According to UCA 59-13-314, the permit is valid for only one year. Once the permit expires, there is no further use for the application except to provide an audit trail.
PRIMARY DESIGNATION
Public
AGENCY: Utah State Tax Commission. Processing Division
SERIES: 17043
TITLE: Cigarette license tax files
DATES: 1979-
ARRANGEMENT: Chronological
DESCRIPTION: These are applications for the sale of tobacco products as required by UCA 59-14-201. Inclusive dates are 1979-1982, and after 1986. These files include Batch Header Card and Application for License to Engage in Business as a Dealer in Cigarettes. Information includes the dealer's name and address; the license number and the date issued; the character of the business; the business address; whether the business is a sole proprietorship, partnership, or corporation; the names of the owners or partners; the batch number; document count; routing of the batch; type of transaction; amount of increase or decrease of assessment and remittance; and the amount of payment made.
RETENTION
Retain until expiration of permit or license
DISPOSITION
Destroy.
RETENTION AND DISPOSITION AUTHORIZATION
These records are in Archives' permanent custody.
APPROVED: 03/1987
FORMAT MANAGEMENT
Paper: Retain in Office until license is revoked or holder ceases business and then destroy.
APPRAISAL
Administrative
As the license has no specific termination date, the record should be kept as long as the license holder remains in business.
PRIMARY DESIGNATION
Protected. UCA_63G-2-305(13)_(2008)
SECONDARY DESIGNATION
Public. Business name, address, account number, license, and type of products sold.
AGENCY: Utah State Tax Commission. Processing Division
SERIES: 17044
TITLE: Cigarette stamps tax files
DATES: 1979-
ARRANGEMENT: Alphabetical by name
DESCRIPTION: These are returns filed by sellers of cigarettes as required by UCA 59-14-206, 203 . These files include Order for Cigarette Revenue Stamps, Manufacturer's Statement of Returned Cigarettes and Other Tobacco Products, claim for reduction or waiver of penalty and interest, and claim for refund, credit, or adjustment. Information includes the taxpayer's name and address; the period covered by the return; the total packages of cigarettes imported for use; the retail value and sales price of the cigarettes; the tax due; the signature of the individual filing the return; the name and address of the tobacco manufacturer; the name and address of the distributor; and the number of packages of tobacco returned to the manufacturer.
RETENTION
Retain for 6 year(s)
DISPOSITION
Destroy.
RETENTION AND DISPOSITION AUTHORIZATION
These records are in Archives' permanent custody.
APPROVED: 03/1987
FORMAT MANAGEMENT
Paper: Retain in Office for 3 years and then transfer to Agency Record Center. Retain in Agency Record Center for 3 years and then destroy.
APPRAISAL
Administrative Fiscal Legal
These records are required by UCA 59-14-206, 303. Retention has been set by the limitations for audit and for prosecution for similar business tax returns.
PRIMARY DESIGNATION
Protected. UCA_63G-2-305(2)_(2008)
SECONDARY DESIGNATION
Public. Business name, address, account number, and stamp numbers.
AGENCY: Utah State Tax Commission. Processing Division
SERIES: 17051
TITLE: Business tax microfilm
DATES: 1978-
ARRANGEMENT: Chronological
DESCRIPTION: This is a microfilm record of all business related tax returns and documents filed with the Tax Commission. This file includes Ad valorem tax files, Transporters report of imported motor fuels, Sales and use tax returns, Corporate income tax returns, Cigarette and tobacco tax returns, Fuel tax returns, Circuit breaker files and partnership and fiduciary returns. Includes the taxpayer's name and address, tax period of the return, due date of the return, taxpayer's account number, amount of fuel purchased during the month, deductions to which the taxpayer is entitled, tax due on the return and any penalty or interest, taxpayer's signature and telephone number, license number and the date issued, character of the business, business address, whether the business is a sole proprietorship or partnership or corporation and names of the owners or partners. This film includes all correspondence, adjustment forms, audit papers, change forms and related documents regarding the aforementioned business taxes.
RETENTION
Retain for 15 year(s)
DISPOSITION
Destroy.
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series were specifically approved by the State Records Committee.
APPROVED: 12/1990
FORMAT MANAGEMENT
Paper: Retain in State Records Center until microfilmed and then destroy provided microfilm has passed inspection.
Microfilm master: Retain in Office until passed inspection and then transfer to State Records Center. Retain in State Records Center for 15 years and then destroy.
APPRAISAL
Administrative Fiscal Legal
The Tax Commission requested that the records be maintained for 15 years to allow for compliance patterns to be established and for two audit periods to be kept. They also want to be able to have the records on uncollectible accounts. UCA 76-8-1011.2, 1989, states that the statute of limitations for prosecution for a violation of this section is six years from the date the tax should have been remitted. These records are also governed by the Internal Revenue Code, sections 6501, 6511, and 6531 which sets a general limitations of actions and prosecutions at 3 years except for fraud and willful evasion which is set at 6 years, and non-filing of a return which is 10 years.
PRIMARY DESIGNATION
Exempt. UCA_59-1-403_(2008)
AGENCY: Utah State Tax Commission. Processing Division
SERIES: 17052
TITLE: Alpha index cross reference report
DATES: 1980-
ARRANGEMENT: Alphabetical by taxpayer name
DESCRIPTION: This is a computer output microfiche, number TXACTX, used to locate a records of business taxpayer transactions. This record includes the taxpayer's name, the type of business (corporation, doing business as, or owner), the filing period, the account number, the return period, the internal control number, and the document film location.
RETENTION
Retain for 15 year(s)
DISPOSITION
Destroy.
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series were specifically approved by the State Records Committee.
APPROVED: 03/1987
FORMAT MANAGEMENT
Computer output microfiche master: Retain in Agency Record Center for 15 years and then destroy.
Computer output microfiche duplicate: Retain in Office for 15 years and then destroy.
APPRAISAL
Administrative
UCA 76-8-1011.2 states that the statute of limitations for prosecution for a violation of this section is six years from the date the tax should have been remitted. The agency has requested to keep this record for the period scheduled.
PRIMARY DESIGNATION
Private. UCA_63G-2-302(2)_(2008)
SECONDARY DESIGNATION
Protected. UCA_63G-2-305(2)_(2008), Tax information on businesses, including liability and collection.
AGENCY: Utah State Tax Commission. Processing Division
SERIES: 17053
TITLE: Account index cross reference report
DATES: 1980-
ARRANGEMENT: Numerical by account number
DESCRIPTION: This is a computer output microfiche, number TXACTX, used to locate records of business taxpayer transactions. This record includes the run date; the account number; the filing period; the type of business; the name of the business and if the name is that of the owner, doing business as named, or a corporate name; the return period; the internal control number; and the document film location.
RETENTION
Retain for 15 year(s)
DISPOSITION
Destroy.
RETENTION AND DISPOSITION AUTHORIZATION
These records are in Archives' permanent custody.
APPROVED: 03/1987
FORMAT MANAGEMENT
Computer output microfiche master: Retain in Agency Record Center for 15 years and then destroy.
Microfilm duplicate: Retain in Archives for 15 years and then destroy.
APPRAISAL
Administrative
As a finding aid to business tax returns, this record should be kept as long as the returns themselves, or until updated or superseded.
PRIMARY DESIGNATION
Private. UCA_63G-2-302(2)_(2008)
SECONDARY DESIGNATION
Protected. UCA_63G-2-305(2)_(2008), Tax information on businesses including liability, collection, and assessments.
AGENCY: Utah State Tax Commission. Processing Division
SERIES: 17061
TITLE: Studded tire fee report
DATES: 1973-
ARRANGEMENT: Numerical by account number
DESCRIPTION: This is a fee charged distributors of studded tires. This fee was repealed in 1981. This record includes the taxpayer's name and address, the tax period involved, the due date of the return, the number of studded tires sold, the fee on the tires, the total number of bulk tire studs sold, the fee on the tire studs, the total fees due, and the date and signature of the individual submitting the return.
RETENTION
Retain for 6 year(s)
DISPOSITION
Destroy.
RETENTION AND DISPOSITION AUTHORIZATION
These records are in Archives' permanent custody.
APPROVED: 03/1987
FORMAT MANAGEMENT
Paper: Retain in Office for 6 years and then destroy.
APPRAISAL
Administrative Fiscal
This record has a similar retention to the sales tax returns. Due to the small quantity of the record and to the fact that it is no longer being produced, an office retention is recommended.
PRIMARY DESIGNATION
Exempt. UCA_59-1-403(1)_(1991)
AGENCY: Utah State Tax Commission. Processing Division
SERIES: 17065
TITLE: Sales tax files, miscellaneous
DATES: 1979-
ARRANGEMENT: Alphabetical by taxpayer name
DESCRIPTION: These are files for individuals and businesses that never completed the application for a sales tax license. These files include sales tax adjustment form, special application, license and sales tax return, audit summary sheets, audit work papers, temporary sales tax license/special return, and correspondence. Information includes the date the temporary license was issued, the temporary license number, the type of sales activity, the amount of cash deposit, the taxpayer's name and address, the date the tax was due, the amount due, the name of the auditor, the amount of audit adjustment, and the reasons for the adjustment.
RETENTION
Retain for 6 year(s)
DISPOSITION
Destroy.
RETENTION AND DISPOSITION AUTHORIZATION
These records are in Archives' permanent custody.
APPROVED: 03/1987
FORMAT MANAGEMENT
Paper: Retain in Office for 3 years and then transfer to Agency Record Center. Retain in Agency Record Center for 3 years and then destroy.
APPRAISAL
Administrative Fiscal
These records are needed to establish the taxpayer's pattern of compliance with the tax laws. Routine correspondence and duplicate material should be weeded out on a regular basis to make room for substantive information. Audit records are needed to determine if a pattern of noncompliance exists. Two previous audits are sufficient for these purposes. However, if a business closes, the record only has to be kept for the audit period which is three years. In collection cases, the information is needed for compliance and as an information source for assets and income. Uncollectible accounts are needed if financial status changes. UCA 59-1-401, UCA 59-12-107 states general limitation for a period of 6 years.
PRIMARY DESIGNATION
Protected. UCA_63G-2-305(2)_(2008)
AGENCY: Utah State Tax Commission. Processing Division
SERIES: 17066
TITLE: Motor vehicle sales tax files
DATES: 1977-
ARRANGEMENT: Alphabetical by taxpayer name
DESCRIPTION: These are related collection and audit files for taxes on motor vehicles. These files include Sales Tax Adjustment Form, correspondence, Claim Form, notice and demand for payment, deficiency assessments, audit work papers, and cancelled checks. Information includes the taxpayer's name, address, and account number; the period of the return; the due date for filing and payment; the amount of total sales, exempt sales, taxable sales, and the total tax due; the location of each place of business; the name of the owner of the business; the batch number; document count; routing of the batch; type of transaction; amount of increase or decrease of assessment and remittance; and the amount of payment made; a record of payments received; the case number, docket number, page and date where a warrant for delinquent taxes was filed; the dates of the warrant and the dates of release; and the name of the auditor conducting the audit and the findings.
RETENTION
DISPOSITION
RETENTION AND DISPOSITION AUTHORIZATION
These records are in Archives' permanent custody.
APPROVED: 03/1987
FORMAT MANAGEMENT
Paper: Retain in Office for 1 year and then destroy.
Paper: Retain in Office for 3 years after the business has closed or until two subsequent audits have been conducted and then destroy.
Paper: Retain in Office for 3 years after case closes and then transfer to State Records Center. Retain in State Records Center for 3 years and then destroy.
Microfilm master: Retain in Office for 6 years and then destroy.
APPRAISAL
Administrative Fiscal Legal
These records are needed to establish the taxpayer's pattern of compliance with the tax laws. Routine correspondence and duplicate material should be weeded out on a regular basis to make room for substantive information. Audit records are needed to determine if a pattern of noncompliance exists. Two previous audits are sufficient for these purposes. However, if a business closes, the record only has to be kept for the audit period which is three years. In collection cases, the information is needed for compliance and as an information source for assets and income. Uncollectible accounts are needed if financial status changes.
PRIMARY DESIGNATION
Exempt. UCA_59-1-403_(1991)
AGENCY: Utah State Tax Commission. Processing Division
SERIES: 17067
TITLE: Delivery to shippers report file
DATES: 1984-
ARRANGEMENT: Chronological by year
DESCRIPTION: These are reports of fuel shipped into the state as required by UCA 59-13-208. This is used by the commission to ensure that all taxes that are due have been reported and paid. This report includes the name of the shipper, the date the fuel was shipped, the consignee's name, the carrier's name, the load order and pertoex number, and the gross and net amount of fuel shipped in gallons of regular, unleaded, premium unleaded, diesel, stove, and jet fuel.
RETENTION
Retain for 3 year(s)
DISPOSITION
Destroy.
RETENTION AND DISPOSITION AUTHORIZATION
These records are in Archives' permanent custody.
APPROVED: 03/1987
FORMAT MANAGEMENT
Paper: Retain in Office for 3 years and then destroy.
APPRAISAL
Administrative Fiscal
This record is a tool used by auditors to ensure that all taxes that are due have been paid. This record should then be kept for the full audit period of three years.
PRIMARY DESIGNATION
Protected. UCA_63G-2-305(2)_(2008)
AGENCY: Utah State Tax Commission. Processing Division
SERIES: 17068
TITLE: Out of state brewers' shipments to distributors within the state of Utah tax files
DATES: 1978-
ARRANGEMENT: Alphabetical by taxpayer name
DESCRIPTION: These are information returns submitted by out of state brewers, wholesalers, and distributors of beer shipments into Utah. This is required by UCA 59-15-105, 1989, to be used as a compliance tool to ensure that all due taxes are reported and paid. This includes Record of sales by out of state manufacturers or wholesalers holding a certificate of approval issued by the Utah Liquor control commission authorizing the sale of malt liquors to licensees within the state of Utah, and shipments of beer, alcohol, alcoholic liquors transported in and into the state of Utah. Information includes the report period, taxpayer's name, social security number, address, amount of beer sold or shipped, invoice number, date of shipment and the distributor's name and address, kind of container used, weight of the shipment in pounds and the destination.
This paper record series is filmed in random order as part of record series 17051, business tax microfilm.
RETENTION
Retain for 3 year(s)
DISPOSITION
Destroy.
RETENTION AND DISPOSITION AUTHORIZATION
These records are in Archives' permanent custody.
APPROVED: 03/1987
FORMAT MANAGEMENT
Paper: Retain in Office for 3 years or until microfilmed and then destroy provided microfilm has passed inspection.
APPRAISAL
Administrative Fiscal
This record is an audit and compliance tool and should be kept for the full audit period of three years.
PRIMARY DESIGNATION
Protected. UCA_63G-2-305(2)_(2008)
AGENCY: Utah State Tax Commission. Processing Division
SERIES: 17070
TITLE: Bad check files
DATES: 1979-
ARRANGEMENT: Chronological by date.
DESCRIPTION: This series documents bad checks that are sent to the Utah State Tax Commission. The records include all types of bad checks along with any pertinent documents. Information may include bad check processing documents, the original check, the check writers name, address, and social security number.
RETENTION
Retain for 6 year(s)
DISPOSITION
Destroy.
RETENTION AND DISPOSITION AUTHORIZATION
These records are in Archives' permanent custody.
APPROVED: 12/1990
FORMAT MANAGEMENT
Paper: Retain in Office for 1 year and then transfer to Agency Record Center. Retain in Agency Record Center for 5 years and then destroy.
APPRAISAL
Administrative Legal
UCA 59-13-305, 1989, sets a retention for the statute of limitations for pursuing action for a fraudulent return. However, other business tax returns set a limit of six years. UCA 59-13-206, 1989, places distributors under six years limitation and penalties of UCA 59-1-401, 1989.
PRIMARY DESIGNATION
Private
AGENCY: Utah State Tax Commission. Processing Division
SERIES: 17071
TITLE: Claim for reduction or waiver of penalty and interest
DATES: 1981-
ARRANGEMENT: None
DESCRIPTION: These are claims filed by taxpayers to request that penalties or interest charges be waived or reduced. These files include the claim form, correspondence, taxpayer documentation to support the claim, copies of Income Tax Adjustment forms, and report of audit changes. Information includes the name and address of the taxpayer, the taxpayer's social security number, the date the liability was assessed, the period of the return, the date the tax was paid, the amount of tax, interest, and penalty requested by the taxpayer, the amounts recommended by the auditor, and the amount waived, the taxpayer's reasons for the request, a history of the account, the recommendation by the division, the commission's action, and the authorized signature.
RETENTION
Retain for 3 year(s)
DISPOSITION
Destroy.
RETENTION AND DISPOSITION AUTHORIZATION
These records are in Archives' permanent custody.
APPROVED: 03/1987
FORMAT MANAGEMENT
Paper: Retain in Office for 3 years and then destroy.
APPRAISAL
Administrative
UCA 59-10-536 sets assessment and claim period at 3 year, except in cases of non-filing or fraud.
PRIMARY DESIGNATION
Private. UCA_63G-2-302_(2)_(2008) and R_861-1-12A_(1c)(11)_(1991)
AGENCY: Utah State Tax Commission. Processing Division
SERIES: 17078
TITLE: Plate correction record
DATES: 1935-
ARRANGEMENT: alphabetical by name
DESCRIPTION: These are a record of changes of information on registered corporations. This record includes the old name, address, or tax year; the change to any of the three items; the source of the information (letter or telephone call); the date of the withdrawal and the reason (deceased, unable to locate, etc.); and the date of the change.
RETENTION
Retain until administrative need ends
DISPOSITION
Destroy.
RETENTION AND DISPOSITION AUTHORIZATION
These records are in Archives' permanent custody.
APPROVED: 03/1987
FORMAT MANAGEMENT
Paper: Retain in Office until no longer administratively valuable and then destroy.
APPRAISAL
Administrative
This record is designed as a reference tool for the bureau staff and should be kept as long as it is valuable to them. There is no other use for this record.
PRIMARY DESIGNATION
Private
AGENCY: Utah State Tax Commission. Processing Division
SERIES: 23587
TITLE: Miscellaneous refund tax system
DATES: 1989-
ARRANGEMENT: Alphabetical by account name, thereunder numerical by account number.
DESCRIPTION: This record series is a computer system used by the Tax Commission to report, audit, and provide data on miscellaneous tax refunds. The system documents the amounts paid and refund transactions. the system may contain information to include tax periods, payments, refunds, names, addresses, and account numbers.
RETENTION
Retain for 10 year(s)
DISPOSITION
Destroy.
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series is proposed and has not yet been approved.
FORMAT MANAGEMENT
Computer data files: Retain in Office for 10 years and then delete.
APPRAISAL
Administrative
AGENCY: Utah State Tax Commission. Processing Division
SERIES: 25942
TITLE: Cigarette and tobacco product records
DATES: 2005-
ARRANGEMENT: Chronological by receipt date of product
DESCRIPTION: This series documents the Tax Commission's receipt of cigarette and tobacco products. In accordance with UCA 59-14-213 and UCA 59-14-409 these products come from persons seeking a refund of the cigarette stamp tax or tobacco products tax, or they are received from Tax Commission representatives who have confiscated the products from sellers in the normal course of performing enforcement duties. Information in this series includes the receipt date of the product, the name of the person from whom the product was received or confiscated, an inventory of the product including type of product, brand name, and number of units, and sufficient information to distinguish separate and distinct receipts. This series is related to Tobacco Products Tax (17042) and to Cigarette Stamp Tax (17044), but this series will be comprised of actual product and an inventory sheet, rather than a traditional return or payment.
RETENTION
Retain for 1 year(s)
DISPOSITION
Destroy.
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series were specifically approved by the State Records Committee.
APPROVED: 12/2005
FORMAT MANAGEMENT
Paper: Retain in Office for 1 month and then transfer to Agency Record Center. Retain in Agency Record Center for 11 months and then destroy.
APPRAISAL
Administrative Fiscal
PRIMARY DESIGNATION
Protected. UCA 63G-2-305(9)
AGENCY: Utah State Tax Commission. Processing Division
SERIES: 27254
TITLE: Beer destruction files
DATES: 2004-
ARRANGEMENT: Chronological
DESCRIPTION: These records include originals of beer destruction certificates. The certificates are used to claim a refund of taxes on unsaleable beer that has been destroyed. Information may include distributor's name and address, federal ID number, business and product descriptions, and quantity of beer destroyed.
RETENTION
Retain for 1 year(s) after end of project or program
DISPOSITION
Destroy.
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series is authorized by Archives general schedule Working files, GRS-1684
AUTHORIZED: 08/03/2009
FORMAT MANAGEMENT
Paper: Retain in Office for 1 year after project closed and then destroy.
APPRAISAL
Administrative
PRIMARY DESIGNATION
Private. UCA 63G-2-302(1)(h)
AGENCY: Utah State Tax Commission. Processing Division
SERIES: 27255
TITLE: Cigarette/tobacco license tax files
DATES: 2006-
ARRANGEMENT: Chronological
DESCRIPTION: These records are maintained to regulate and process taxes for dealers who sell tobacco and cigarettes. The information supports approval, denial, suspension, or revocation of licenses. Files may include license applications, correspondence, and Department of Commerce records. Information may include dealer name, addresses, federal ID number, description of business, financial information, payment history, and any demographic information pertinent to the licensee.
RETENTION
Retain for 3 year(s)
DISPOSITION
Destroy.
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series is authorized by Archives general schedule Permit and licensing records, GRS-1724
AUTHORIZED: 05/06/2016
FORMAT MANAGEMENT
Paper: Retain in Office for 3 years and then destroy.
APPRAISAL
Administrative Legal
UCA 5-14-201, 59-14-202, and 59-14-203
PRIMARY DESIGNATION
Public
SECONDARY DESIGNATION
Private. UCA 63G-2-302(1)(h)
AGENCY: Utah State Tax Commission. Processing Division
SERIES: 85008
TITLE: Revenue accounting remittance
DATES: 1989-
ARRANGEMENT: Chronological, thereunder numerical by internal control number
DESCRIPTION: This is a record used to verify remittance of tax payments from individuals, business, and corporations. Includes all types of tax payments, lazier billings, prepayments, returns, coupons, prorated returns, motor vehicle and recreational vehicle registration and renewals, decals, single point of sale and withholding returns. Also includes date, check number, name and address of person or business, phone number, payable to, check amount, signature, endorsement of check, due date, tax period, and return information.
RETENTION
Retain for 15 year(s)
DISPOSITION
Destroy.
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series were specifically approved by the State Records Committee.
APPROVED: 03/1990
FORMAT MANAGEMENT
Paper: Retain in Office until microfilmed or scanned as digital image and then destroy.
Microfilm master: Retain in State Records Center for 15 years and then destroy.
Microfiche duplicate: For records prior to and including 2005. Retain in State Records Center for 15 years and then transfer to Office. Retain in Office for 1 month and then destroy.
Computer data files: Retain in Office for 15 years and then delete.
Compact disc: Retain in State Records Center for 15 years and then destroy.
Computer magnetic storage media: Retain in Office for 15 years and then erase.
APPRAISAL
Administrative Fiscal
The Tax Commission has requested a fifteen year retention for all business tax returns and documents. The record of payments needs to be kept as long as the returns.
PRIMARY DESIGNATION
Exempt. UCA_59-1-403_(2008)