AGENCY: District Court (Third District : Salt Lake County)

SERIES: 14160
TITLE: Tax commission case files
DATES: 1963-1974.
ARRANGEMENT: Numerical

DESCRIPTION: Documents filed in actions by the Utah State Tax Commission relating to the prosecution of cases involving violations of the Sales Tax Act, including revocation of the sales tax license and failure to remit monies collected as required by state law, constitute this series. Orders to show cause are the most prominent record type.

RETENTION

DISPOSITION

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

FORMAT MANAGEMENT

Paper: Retain in Office for 9 years and then destroy.

APPRAISAL

This disposition is based on doubtful administrative, legal, or historical research value of the records. As they do not merit the permanent retention assigned to district court case files by the Utah Judicial Council, authorization by the state archivist to deaccession and destroy the case files was granted August 24, 1994.

PRIMARY DESIGNATION

Public. UCA 63G-2-301 (1) (f) provides that court records are public unless restricted under the rules of criminal and civil procedure.

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