AGENCY: Utah State Tax Commission. Division of Operations

SERIES: 4862
TITLE: Self-insurance tax returns
DATES: 1984-1995.
ARRANGEMENT: Alphabetical by company name

DESCRIPTION: These are quarterly returns filed by companies who provide their own life or health insurance for their business and employees. UCA 59-9-101(1)(1990), requires every admitted insurer, to pay to the Tax Commission on or before March 31 in each year, a percentage of the total premiums received by it during the preceding calendar year. It includes tax returns, adjustment forms, correspondence, payments and prepayments and the time period details. These contain the company name and address, time period, tax liability, payment amounts, account numbers and the social security number of the self-insured individual.

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

RETENTION

DISPOSITION

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

APPROVED: 06/1991

FORMAT MANAGEMENT

Paper: Retain in Office for 6 years or until microfilmed and then destroy provided microfilm has passed inspection.

Computer data files: Retain in Office for 6 years and then erase.

APPRAISAL

Fiscal Legal

This disposition is based on UCA 59-1-401(7)(d)(1990), establishes the statute of limitations for failure to file a return at six years from the date the return should have been filed. There is also a three year audit period on these returns.

PRIMARY DESIGNATION

Exempt. UCA_59-1-403(1)_(1991)

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