AGENCY: Division of State History

SERIES: 25540
TITLE: Utah Historic Preservation Tax Credit program files
DATES: 1976-
ARRANGEMENT: Chronological by date, thereunder alphabetical by city

DESCRIPTION: This series documents the tax credit program administered by the State Historic Preservation Office for the general public. The tax credit program allows twenty percent of all qualified rehabilitation costs to be deducted from taxes owed on Utah income or corporate franchise tax. These records contain state and federal tax credit information, correspondence, applications, before and after photographs, and national register forms.

RETENTION

Permanent. Retain for 10 year(s)

DISPOSITION

Transfer to Archives.

RETENTION AND DISPOSITION AUTHORIZATION

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

APPROVED: 02/2005

FORMAT MANAGEMENT

Paper: Retain in Office for 10 years and then transfer to State Archives with authority to weed.

APPRAISAL

Fiscal Historical

This disposition is based on the research value of these records to identify historic preservation efforts in the State of Utah.

PRIMARY DESIGNATION

Private. UCA 63G-2-302(1)(h)

SECONDARY DESIGNATION

Public