AGENCY: Utah State Tax Commission. Auditing Division

SERIES: 84746
TITLE: Motor vehicle prorate and uniform prorate tax files
DATES: 1978-
ARRANGEMENT: Numerical by identification number

DESCRIPTION: These are records of fees paid by resident and non-resident owners of commercial vehicles to license their vehicles to operate in this state in lieu of registering the vehicles. These records include Apportioned Registration Billing Notice, International Registration Plan, International Registration Plan Original Mileage Schedule and Recap, correspondence, billing date, fee base date, name and address of taxpayer, the fleet number, the type of carrier, the amount of highway use fee due, weight schedules, fee schedules and rates, computation sheets, and liability records.

RETENTION

Retain for 5 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

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

APPROVED: 04/2000

FORMAT MANAGEMENT

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

Microfilm master: For records beginning in 1985 through 1988. Retain in State Records Center for 5 years and then destroy.

Microfilm duplicate: Retain in Office for 5 years and then destroy.

APPRAISAL

Administrative Fiscal

This record is governed by Article 15 of the International Registration Plan section 1500, and UCA 41-1-88 which states and audit period of 4 years.

PRIMARY DESIGNATION

Protected. UCA 41-1a-116 as per SB 174(2008).