AGENCY: Utah State Tax Commission. Processing Division

SERIES: 17029
TITLE: Special fuel user/dealers tax returns
DATES: 1978-2019.
ARRANGEMENT: Alphabetical by name

DESCRIPTION: These are returns filed by individuals who sell fuel other than gasoline for use by motor vehicles and those individuals who purchase special fuel in bulk for their own use and to sell excess. These returns are required under UCA 59-13-305, 307, 312, 1989. These files include User-Dealer's Special Fuel Tax Return, Statement of Delinquent Taxes, Tax Adjustment forms, audit work papers, and correspondence. Information includes the taxpayer's name and address, tax period of the return, due date of the return, taxpayer's account number, amount of fuel purchased during the month, deductions to which the taxpayer is entitled, tax due on the return and any penalty or interest, taxpayer's signature and telephone number, type of audit adjustment, date of any audit changes, amount the tax was increased or decreased, amount paid or due the taxpayer as a refund, explanation of the audit change and the name of the auditor.

This paper record series is filmed in random order as part of record series 17051, Business tax microfilm.

RETENTION

Retain for 6 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

APPROVED: 03/1987

FORMAT MANAGEMENT

Paper: Retain in Office for 6 years or until microfilmed and then destroy provided microfilm has passed inspection.

APPRAISAL

Administrative Fiscal Legal

The Tax Commission has requested a six-year retention for this record to match that of other business tax returns and to also monitor compliance. UCA 59-13-305, 1989, sets a retention for statute of limitations for pursuing action for a fraudulent return. According to UCA 59-13-309, 1989, these returns also have an audit period of three years.

PRIMARY DESIGNATION

Exempt. UCA_59-1-403(1)_(1991)

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