AGENCY: Utah State Tax Commission. Division of Operations. Central Services
SERIES: 17024
TITLE: Individual income tax returns refund files
DATES: 1976-1988.
ARRANGEMENT: Chronological
DESCRIPTION: These are tax return files, as required by UCA 59-10-502, 1989, for which the taxpayer is entitled to a refund. These files include 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, copies of cancelled checks, Report of audit changes, and copies of the taxpayer's federal income tax return. Information includes the taxpayer's and spouse's name, address, social security numbers, occupation, filing status, marriage status, number of dependents, political party donations, 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 in use as of the end of the 1988 tax year. 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
These records are microfilmed as they come into the office along with all other tax returns. The paper copy of the return is kept a year to be available for refilming should there be a problem with the microfilm. 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. UCA 76-8-1101.2, 1989, states that the statute of limitations for prosecution for a violation of this section is six years from the date the tax should have been remitted. Previous decision: RDR 79-100: microfilm/private.
PRIMARY DESIGNATION
Private