AGENCY: Utah State Tax Commission. Administration Division

SERIES: 10093
TITLE: Public transit authority tax records
DATES: 1988-
ARRANGEMENT: Alphabetical by municipality

DESCRIPTION: These are records of cities and counties who vote for and pass the state authorized 1/4% sales tax for mass transit. UCA_59-12-501(1)_(1991) gives any town, county, or city within a transit district, the authority to place an additional sales and use tax. They contain resolutions, ordinances, returns, remittances to municipalities, audits, correspondence, appeals, and other information used to manage this taxation program.

RETENTION

Retain for 7 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

APPROVED: 06/1992

FORMAT MANAGEMENT

Paper: Retain in Office for 7 years or until microfilmed and then destroy provided microfilm has passed inspection.

Microfilm master: Retain in State Records Center for 7 years and then destroy.

Microfilm duplicate: Retain in Office for 7 years and then destroy.

Computer data files: Retain in Office for 7 years and then erase.

APPRAISAL

Fiscal Legal

This disposition is based on legal and fiscal implications concerning the involvement of cities, towns, and counties in this tax program.

PRIMARY DESIGNATION

Public

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