AGENCY: Utah State Tax Commission. Processing Division

SERIES: 17032
TITLE: Aircraft fuel tax returns
DATES: 1976-2019.
ARRANGEMENT: Chronological.

DESCRIPTION: These are the returns of distributors of aircraft fuel as required by UCA 59-13-401, 402, 403, 1989. These returns are used to report how much aircraft fuel was produced. These files include aviation motor fuel tax return, schedule of tax paid motor fuels, schedule of exempt motor fuel, office review sheet, correspondence, and claim for refund, credit, or abatement. Information includes the taxpayer's name and address, period covered by the returns the taxpayer's receipts, amount of deductions, amount of tax due, date of purchase of the motor fuel, purchase invoice number, number of gallons purchased, name of the transporter, refinery where the fuel was purchased and the destination of the fuel. Audit information includes the item reviewed (imports verified, tax paid purchases verified, etc.), date of the review and the name of the reviewer.

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

Retention and disposition for this series were specifically approved by the State Records Committee.

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 Fiscal Legal

The Tax Commission has requested a six-year retention for this record to match that of other business tax returns and to also monitor compliance. UCA 59-13-305, 1989, sets a retention for statute of limitations for pursuing action for a fraudulent return. According to UCA 59-13-309, 1989, these returns also have an audit period of three years.

PRIMARY DESIGNATION

Exempt. UCA_59-1-403(1)_(1991)