AGENCY: Utah State Tax Commission. Processing Division
SERIES: 10095
TITLE: Wine and liquor tax records
DATES: 1984-
ARRANGEMENT: Chronological, thereunder alphabetical by county
DESCRIPTION: These are records regarding taxes collected on the sale of wine, liquor, and other alcoholic beverages. UCA_59-16-101(1&2)_(1991) specifies that the revenues collected from this tax are used to support the school lunch program, which is administered by the State Board of Education. They contain county names; amount of tax collected; disbursement information; and other management information including returns, reports, and correspondence.
RETENTION
Retain for 6 year(s)
DISPOSITION
Destroy.
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series were specifically approved by the State Records Committee.
APPROVED: 06/1992
FORMAT MANAGEMENT
Paper: Retain in Office for 6 years or until microfilmed and then destroy provided microfilm has passed inspection.
Microfilm master: Retain in State Records Center for 6 years and then destroy.
Microfilm duplicate: Retain in Office for 6 years and then destroy.
Computer data files: Retain in Office for 6 years and then erase.
APPRAISAL
Administrative Fiscal
This disposition is based on UCA_76-8-1101(2)_(1991), which sets the statute of limitations at six years. The six year retention is also needed to document the program's effectiveness.
PRIMARY DESIGNATION
Protected