AGENCY: Utah State Tax Commission. Division of Operations

SERIES: 4875
TITLE: Cash bonds
DATES: 1965-1995.
ARRANGEMENT: Chronological

DESCRIPTION: These are bonds filed by the taxpayer to obtain or to renew a business license when previous tax history or business ownership indicated an inability to pay taxes, as stated in UCA_59-12-107(9a)_(1990). These bonds are purchased by the tax payer from the Tax Commission. They include bonds filed by business for withholding sales tax, ad valorem, special fuel and motor fuel cash bonds. The information will include name, address, and social security number of person filing the bond; signature; business name; and amount of bond. Might also contain adjustment forms, correspondence, applications and assessment credit forms.

This paper record series is being 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.

FORMAT MANAGEMENT

Paper: Retain in Office for 7 years after business has closed or until microfilmed and then destroy provided microfilm has passed inspection.

Computer data files: Retain in Office until administrative need ends and then erase.

APPRAISAL

Administrative Fiscal Legal

This disposition is based on the Tax Commissions request for administrative need 7 years after the business has closed. UCA 76-8-1101(2) (1990), states that the "statute of limitations for prosecution for a violation of this section is six years from the date the tax should have been remitted."

PRIMARY DESIGNATION

Protected

SECONDARY DESIGNATION

Exempt. UCA_59-12-109_(2008)

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