AGENCY: Utah State Tax Commission. Technology Management

SERIES: 10098
TITLE: Gross receipts tax records
DATES: 1989-
ARRANGEMENT: Numerical by system type

DESCRIPTION: This is a record of corporations who file a Utah Gross receipt tax return, as required by UCA_59-8-105(1-2)_(1991). The system contains the corporation name, address, account number, and corporate offices. Also includes the tax period; tax liability; payments, penalities, interest; and the Tax Commission's comments.

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

Computer data files: Retain in Office for 6 years or until up-dated and then erase.

APPRAISAL

Administrative Legal

This disposition is based on UCA_76-8-1101(2)_(1991) which sets the statute of limitation for prosecution at six years from the date the tax should have been remitted.

PRIMARY DESIGNATION

Protected

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