AGENCY: Utah State Tax Commission. Processing Division

SERIES: 17028
TITLE: Circuit breaker tax returns
DATES: 1981-2019.
ARRANGEMENT: Chronological

DESCRIPTION: These are returns filed by senior citizens and widows/widowers whose income is less than $15,000 a year for a refund for rent payments or property tax, as set forth in UCA 59-2-1206, 1989. These files include a tax form for property owners, renters, and mobile home owners/renters, a copy of a property tax notice, and correspondence. Includes the taxpayer's name, address, telephone number, social security number, age, and filing status; a listing of household income, the amount of rent or tax paid, the amount of refund allowed, and the taxpayer's signature.

This paper record series is filmed 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: 03/1987

FORMAT MANAGEMENT

Paper: Retain in Office for 6 years or until microfilmed and then destroy provided microfilm has passed inspection.

APPRAISAL

Administrative Legal

The Tax Commission has requested a six-year retention for this series to monitor compliance. No set limitation for action on fraudulent returns has been set; however, general guidelines for keeping returns have been established for a period of six years by the Tax Commission. These records are subject to a three year audit period.

PRIMARY DESIGNATION

Private

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