AGENCY: Utah State Tax Commission. Technology Management

SERIES: 10097
TITLE: Fiduciary tax system
DATES: 1985-
ARRANGEMENT: Numerical by system

DESCRIPTION: This is a record of taxpayers who file a fiduciary tax return with the state Tax Commission, as required by UCA_59-11-105(1)_(1991). The system contains name of fiduciary, taxpayer name, status, income, withholding amount, tax liability, collection and payment notation, and comment by the Tax Commission.

RETENTION

Retain for 10 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

APPROVED: 06/1992

FORMAT MANAGEMENT

Computer data files: Retain in Office for 4 years and then transfer to magnetic storage media.

Computer magnetic storage media: Retain in Office for 6 years and then erase.

APPRAISAL

Administrative

This disposition is based on the administrative needs expressed by the Tax Commission.

PRIMARY DESIGNATION

Private