AGENCY: Utah State Tax Commission. Division of Operations. Central Services
SERIES: 17021
TITLE: Individual income tax return refunds
DATES: 1980-1988.
ARRANGEMENT: Chronological
DESCRIPTION: These are the record of income tax returns, as required by UCA 59-10-502, 1989, persons required to file returns, filed with the state for which the amount of credits equaled the total liability. This record includes Batch header card, Utah amended individual income tax return, Nonresident or part year resident individual income tax return, Utah resident short form individual income tax return, Utah resident long form individual income tax return, Income tax adjustment form, and copies of the taxpayer's federal income tax return. The information includes the taxpayer's and spouse's name, address, social security numbers, occupation, filing status, marriage status, number of dependents, political party donation, income, source of income, gross and adjusted income, and tax liability; the batch number; document count; routing of the batch; type of transaction; amount of increase or decrease of assessment and remittance; and the amount of payment made.
This record series is no longer being used as of the end of the 1988 tax returns. See record series 1086, Individual income tax returns.
RETENTION
DISPOSITION
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series were specifically approved by the State Records Committee.
APPROVED: 12/1990
FORMAT MANAGEMENT
Paper: Retain in Office for 10 years or until microfilmed and then destroy provided microfilm has passed inspection.
Microfilm master: Retain in State Records Center for 10 years and then destroy.
Microfilm duplicate: Retain in Office for 10 years and then destroy.
APPRAISAL
Administrative Legal
According to UCA 59-10-536(3), 1990, the Tax Commission may assess a tax against a taxpayer who files a fraudulent or false return at any time. As no statute of limitations exist, a long retention is required. However, it is doubtful that the Tax Commission would find it worthwhile to go back longer than 10 years. Previous decision: RDR 79-100: microfilm/private.
PRIMARY DESIGNATION
Private