AGENCY: Utah State Tax Commission. Technology Management

SERIES: 7728
TITLE: Delinquent tax collection system
DATES: 1987-
ARRANGEMENT: Numerical by account number.

DESCRIPTION: This computer data system is used by the Tax Commission Collection Division, to identify those taxpayers who owe the state unpaid warrants, taxes or assessments. UCA_59-1-706(2)_(1990), gives the Tax Commission the authority to establish collection procedures. The system provides a list of taxpayers which have unpaid accounts. It then compares this list to those taxpayers receiving refunds and automatically deducts any unpaid amounts from the taxpayers refund. The information held in the system includes notes of authorization for collection and notes on actions taken. Also includes taxpayers name and address; account number and social security number; liability or tax due; tax period and reason of tax.

After comparison is made and refund deducted, this information is then transferred to the taxpayers account, which is series 7729, individual income tax system. This system is up-dated annually.

RETENTION

Retain for 1 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series were specifically approved by the State Records Committee.

APPROVED: 12/1991

FORMAT MANAGEMENT

Computer data files: Retain in Office until tax liability is collected and then erase from system.

Computer magnetic storage media: Retain in Office for 1 year or until up-dated and then erase.

APPRAISAL

Administrative Fiscal

This disposition is based on the needs expressed by the Tax Commission to keep this system on-line until the tax or assessment has been collected.

PRIMARY DESIGNATION

Private