AGENCY: Utah State Tax Commission. Division of Operations

SERIES: 4877
TITLE: Gross receipts tax returns
DATES: 1975-1995.
ARRANGEMENT: Numerical by charter number

DESCRIPTION: These are gross receipts tax returns filed by corporations, rather than the Corporation income tax return, 17171. UCA 59-8-105(1)(1990), requires those taxpayers "whom a gross receipts tax is imposed" to file a quarterly Gross receipts tax return. It includes returns, statements, correspondence, adjustment forms and prepayments, a listing of corporation owners, liability, tax period, audits and other related documents. Could also include the taxpayer name and address, social security number, liability, withholding amount, tax rate and signature.

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.

APPROVED: 06/1991

FORMAT MANAGEMENT

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

APPRAISAL

Administrative Fiscal Legal

This disposition is based on UCA 76-8-1101(2)(1990), which sets "the statute of limitations for prosecution for a violation of this section", as six years from the date the tax should have been remitted. These records are also used by the Tax Commission to establish the taxpayer's pattern of compliance with tax laws. In collection cases, information is needed for compliance and information on assets and income.

PRIMARY DESIGNATION

Exempt. UCA_59-1-403(1)_(2008)

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