AGENCY: Utah State Tax Commission. Technology Management

SERIES: 10100
TITLE: Oil and gas tax system
DATES: 1985-
ARRANGEMENT: Numerical by system type

DESCRIPTION: This is a record of businesses or individuals who submit oil and gas tax returns, as required by UCA_59-5-(104-108)_(1991). It contains name of business or individual, address, account number, assessments, payments, penalties, production, comments, and other collection data.

RETENTION

Retain for 6 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

APPROVED: 06/1992

FORMAT MANAGEMENT

Computer data files: Retain in Office for 6 years or until updated and then delete.

APPRAISAL

Administrative Legal

This disposition is based on UCA_76-8-1101(2)_(1991), which specifies that the statute of limitations expires after six years.

PRIMARY DESIGNATION

Protected. UCA_63G-2-305(2)(a)_(1991) specifies that the release of this information could result in an unfair disadvantage to person submitting the information

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