AGENCY: Utah State Tax Commission. Administration Division

SERIES: 16515
TITLE: Miscellaneous transactions journals
DATES: 1950-
ARRANGEMENT: Chronological, thereunder numerical by journal entry number

DESCRIPTION: These journals record all miscellaneous revenue transactions. Includes accounts payable and receivable, miscellaneous refund payments, adjustment forms, batch header cards and batch reconciliations, payments, vouchers, payment adjustments, bad check debits, deposit information, invoice payments, and other tax and operational receipts and expenditures. Lists name of taxpayer or account, amount of transactions and account and taxpayer numbers.

This records series is not being microfilmed at present. However, the Tax Commission will eventually be microfilming this series in random order as part of record series 17051, Business tax microfilm.

RETENTION

Retain for 15 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

APPROVED: 12/1990

FORMAT MANAGEMENT

Paper: Retain in Office for 15 years or until microfilmed and then destroy provided microfilm has passed inspection.

APPRAISAL

Administrative Fiscal Legal

These journals are used for administrative and accounting functions to track miscellaneous financial transactions. The State Tax Commission has set a fifteen year retention period for standard ledgers in case of a taxpayer claiming a payment was not received or credited.

PRIMARY DESIGNATION

Private

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