AGENCY: Utah State Tax Commission. Technology Management

SERIES: 10102
TITLE: Cigarette tax system
DATES: 1985-
ARRANGEMENT: Numerical by system type

DESCRIPTION: These are records of businesses or individuals who file cigarette and tobacco tax returns, and also purchase cigarette stamps from the Tax Commission. UCA_59-14-(203-206)_(1991), states penalties for selling tobacco products without a license, tax rate, stamping procedures, and sales of cigarette stamps. The system contains business or individual name, address, other business locations, tax liability, payments, assessments, collections, penalities, comments, and other collection information. Also includes purchase of stamps for cigarettes and corresponding control thereof.

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

This disposition is based on the administrative need of the Tax Commission. Six years is the statute of limitations for prosecution, as stated in UCA_76-8-1101(2)_(1991).

PRIMARY DESIGNATION

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

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