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