AGENCY: Utah State Tax Commission. Taxpayer Services Division

SERIES: 4540
TITLE: Warrants for delinquent taxes
DATES: 1950-1953; 1977-2019.
ARRANGEMENT: Chronological, thereunder alphabetical by taxpayers name

DESCRIPTION: These are the retained copies of warrants from the Tax Commission that were issued to the taxpayer for delinquent taxes. Lists the tax period, taxpayers name, social security number, address and delinquent amount. Service information and recording information is gathered from the county clerks office. The clerks information includes case and docket number, type of tax, page number and date.

This paper copy is microfilmed in random order as part of record series 17051, Business tax microfilm.

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: 12/1990

FORMAT MANAGEMENT

Paper: Retain in Office for 15 years or until satisfied or microfilm and then destroy provided microfilm has passed inspection.

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

APPRAISAL

Administrative Legal

The Tax Commission has requested a retention of 15 years to allow for compliance patterns to be established, and ensures that records of uncollectible accounts are maintained in this period of time. However, these warrants can be destroyed three years after they are satisfied.

PRIMARY DESIGNATION

Private. UCA_63G-2-302(2)_(2008), Warrants on individuals.

SECONDARY DESIGNATION

Protected. UCA_63G-2-305(2)_(2008), Warrants on businesses/persons.

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