AGENCY: Utah State Tax Commission. Administration Division

SERIES: 16527
TITLE: Sales tax distribution records
DATES: 1972-
ARRANGEMENT: Chronological, thereunder alphabetical by municipality

DESCRIPTION: These are records of quarterly and monthly distribution of sales taxes collected by the state and distributed to the appropriate counties and municipalities. These reports are used by the Tax Commission to insure proper distribution to municipalities based on population and point of sale. Earlier reports and distribution were done manually. The current system and program is all handled by computer. Information contains dollar volume of tax receipts, and distribution formulas.

RETENTION

Permanent. Retain for 15 year(s)

DISPOSITION

Transfer to Archives.

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

APPROVED: 12/1992

FORMAT MANAGEMENT

Paper: Retain in Office for 15 years and then transfer to State Archives with authority to weed.

Computer data files: Retain in Office until no longer administratively valuable and then delete.

APPRAISAL

Historical

This disposition is based on the historical value of these records regarding the municipalities' distribution of sales tax monies.

PRIMARY DESIGNATION

Protected. UCA_63G-2-305(10)_(2008)