AGENCY: Utah State Tax Commission. Administration Division

SERIES: 11947
TITLE: Tax research papers
DATES: 1988-
ARRANGEMENT: Alphanumerical by project

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

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: 03/1994

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.