AGENCY: Utah State Tax Commission. Auditing Division

SERIES: 9372
TITLE: Inheritance tax file
DATES: 1940-
ARRANGEMENT: Chronological, thereunder alphabetical by tax payer name

DESCRIPTION: This record verifies taxable inheritances. Includes names, addresses, social security numbers, dates, decedents, assets, representatives, property schedules, information of the deceased and the heirs, affidavits, correspondence, state and federal inheritance tax returns and all schedules, adjustments forms, tax clearance, and certificates of transfer as required by law.

Prior to 1990, these were filmed separately. After January 1990 this paper record series is being filmed in random order as part of record series 17051, Business tax microfilm.

RETENTION

Retain for 15 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

APPROVED: 12/1990

FORMAT MANAGEMENT

Paper: Retain in Office for 15 years or until microfilmed and then destroy provided microfilm has passed inspection.

Microfilm master: Retain in State Records Center for 15 years and then destroy.

Microfilm duplicate: Retain in Office for 15 years and then destroy.

Computer data files: Retain in Office for 15 years and then transfer to magnetic storage media.

Computer magnetic storage media: Retain in Office for 15 years and then erase.

APPRAISAL

Administrative Legal

UCA 59-11-107, 1989, requires a six-year audit period but the agency has requested to retain this record based upon administrative need.

PRIMARY DESIGNATION

Protected