AGENCY: Utah State Tax Commission. Processing Division

SERIES: 17055
TITLE: Ad valorem tax files
DATES: 1979-2019.
ARRANGEMENT: Alphabetical by taxpayer name

DESCRIPTION: These are files on taxes of tangible property. These files include Batch Header Card, Notice of Advance Payment, Notice of Tax Due, credit-debit forms, copies of checks, copies of tax forms, copies of audit reports and work papers, collection information, kind of tax, the date of the form, the taxpayer's name and address, the fleet number, the assessed value of the vehicles, the amount of tax due, the amounts of credits, the balance due, and the counties where the vehicles are located.

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: 12/1990

FORMAT MANAGEMENT

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

APPRAISAL

Administrative Fiscal

The Tax Commission has requested the retention period for this record series be a total of six years. UCA 59-10-536 sets a limitation on assessment and collection. Except as otherwise provided in the section, the amount of any tax imposed by this chapter shall be assessed within three years after the return was filed (whether or not such return was filed on or after the date prescribed), and no proceeding in court without assessment for the collection of such tax shall be begun after purposes of the section. There is also a three year audit period that is involved with this record series.

PRIMARY DESIGNATION

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

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