AGENCY: Utah State Tax Commission. Processing Division

SERIES: 17048
TITLE: Sales tax audits
DATES: 1974-2019.
ARRANGEMENT: Alphabetical by taxpayer name

DESCRIPTION: This is a record of sales tax audits. They are used to determine compliance with state laws and to make sure returns were filed correctly. These files include copy of sales and use tax return, notice of receivership, proof of claim by creditor, report of uncollectible taxes, claim for taxes in district court, deficiency assessment, notice and demand for payment, audit report, audit work papers, and warrant for delinquent taxes. Information includes the taxpayer's name, address, and account number, period of the return, due date for filing and payment, amount of total sales and exempt sales and also taxable sales, total tax due, location of each place of business, name of the owner of the business, amount of increase or decrease of assessment and remittance, amount of payment made, a record of payments received, case number, docket number, page and date where a warrant for delinquent taxes was filed, dates of the warrant and the dates of release and the name of the auditor conducting the audit and the findings.

This paper record series is filmed in random order as part of record series 17051, Business tax microfilm.

RETENTION

Retain for 3 year(s) after final action

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

APPROVED: 12/1990

FORMAT MANAGEMENT

Paper: Retain in Office for 3 years after the business has closed or until microfilmed and then destroy provided microfilm has passed inspection.

APPRAISAL

Administrative Fiscal

The Tax Commission has requested that the total retention for this record series is three years. Although the state law allows for this tax, it does not specify what the retention is or what the audit period is for this record. Therefore, a retention similar to other business tax audits has been assigned to this record series.

PRIMARY DESIGNATION

Protected. UCA_63G-2-305(13)_(2008)