AGENCY: Utah State Tax Commission. Processing Division

SERIES: 4363
TITLE: Ad valorem tax audits
DATES: 1980-
ARRANGEMENT: Alphabetical by taxpayer name

DESCRIPTION: These are tax audits of tangible property and are for recording mileage and fuel. These audits include Batch Header cards, Notice of advance payment, notice of tax due, credit/debit forms and copies of checks. Information includes the kind of tax, date of the form, taxpayer's name and address, fleet number, assessed value of the vehicles, amount of tax due, amounts of credits, balance due and the counties where the vehicles are located.

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 two subsequent audits have been conducted and then destroy.

APPRAISAL

Administrative Fiscal

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 disposition similar to other business tax audits has been assigned to this record series.

PRIMARY DESIGNATION

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

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