AGENCY: Utah State Tax Commission. Processing Division

SERIES: 26030
TITLE: Brine shrimp royalty returns and records
DATES: 1997-2019.
ARRANGEMENT: Chronological by date documents received.

DESCRIPTION: This series documents tax returns filed and remittances made by harvesters of brine shrimp eggs as required by UCA 59-23-4 (2005). They also include information transmitted to the Tax Commission by the Department of Natural Resources regarding harvest totals by an individual harvester. These files include Brine Shrimp Royalty Statement, Report of Arm's-Length Sales, Report of Sales and Royalty Remittance, and associated correspondence. Information includes the taxpayer's name and address, the name under which the taxpayer is doing business, the period of the remittance, the Federal Employee Identification Number (FEIN), amount of product harvested, amount of royalty remitted, sales prices per pound for past sales, and the name of the individual signing the return.

All returns are filmed as they are received. This paper record is filmed in random order as part of a larger record series of Business tax microfilm, series 17051.

RETENTION

Retain for 15 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

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

APPROVED: 02/2006

FORMAT MANAGEMENT

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

Microfilm master: Retain in Office for 1 year and then transfer to Agency Record Center. Retain in Agency Record Center for 14 years and then destroy.

Computer data files: Retain in Office for 15 years and then delete.

APPRAISAL

Administrative Fiscal

PRIMARY DESIGNATION

Exempt. UCA 59-1-403(1)

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