AGENCY: Utah State Tax Commission. Auditing Division

SERIES: 9641
TITLE: International fuel tax agreement records
DATES: 1989-
ARRANGEMENT: Chronological, thereunder alphabetical by state, thereunder numerical by account

DESCRIPTION: These are records of companies who are members of the International Fuel Tax Agreement (IFTA), as governed by article 8 of the IFTA. It records interstate trucking and common carriers who travel through Utah and pay fuel and highway usage taxes. It also records those companies who participate in the IFTA program. These records are used to determine taxes due and amount to be paid by the state of Utah to other IFTA member states. They contain returns, schedules, adjustments, audits, and jurisdiction agreements. Information includes owner's name, address, social security number; vehicle information, type of fuel used, the states in which the business operates; business type, gallons used, miles traveled; taxes due, audit papers, bulk purchases, and assessments due. May also include collection reports received from other member states.

This record series is being microfilmed in random order as part of 17051, Business tax microfilm.

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: 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 disposition is based on the administrative and fiscal needs of the Tax Commission. Article 8 of the International Fuel Tax Agreement stipulates that these records and returns must be kept 4 years from the date they are due or filed.

PRIMARY DESIGNATION

Protected. Article 15, section 1500, International Registry Plan. UCA_63G-2-305(2)_(2008)