AGENCY: Utah State Tax Commission. Processing Division

SERIES: 9770
TITLE: Environmental surcharge tax returns
DATES: 1990-
ARRANGEMENT: Chronological, thereunder numerical by account number

DESCRIPTION: These are returns filed by fuel distributers who are required to pay a surcharge on fuel sales. UCA_26-14e-401.1_(1990), the Environmental surcharge on petroleum, requires fuel dealers to collect one-half cent tax per gallon on fuel sales. The Tax Commission places these proceeds in a trust fund known as the Petroleum Storage Tank Fund. The monies accumulated, plus any penalities collected for failure to pay, are placed in the fund. The fund revenues can be used should the owner of the under ground fuel storage tank fail to pay any environmental damage, bodily injury or property damage to third parties caused by their problem fuel tank. This paper record series is being microfilmed in random order as part of record series 17051, Business tax microfilm.

RETENTION

Retain for 6 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

APPROVED: 12/1991

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 specifies that the statute of limitations for prosecution is "six years from the date the tax should have been remitted". Six years is also the audit period for this tax.

PRIMARY DESIGNATION

Exempt. UCA_59-1-403(1)_(1991)

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