AGENCY: Utah State Tax Commission. Processing Division
SERIES: 17034
TITLE: Special fuel tax files
DATES: 1975-2019.
ARRANGEMENT: Chronological
DESCRIPTION: These returns are filed by distributors of fuels designed for any purpose other than to operate a motor vehicle on the public highways as required by UCA 59-13-305, 1989. These returns are used to report how much special fuel was produced. These files include special fuel tax mileage schedules, special fuel tax returns, claims for reduction or waiver of penalty and interest, miscellaneous tax adjustment forms, and audit work papers. Information includes the name and address of the taxpayer, taxpayer's account number, period covered by the return, amount of special fuel available, amount used off highway, amount used on highways outside Utah, deductions claimed, amount of taxable fuel used in Utah, and the amount of tax due. For interstate trips on the highway, it gives the unit number of the vehicle making the trip, date of the trip, Utah highway route used, type of fuel used, number of miles operated by the special fuel in Utah, type of registration of the vehicle and the permit number issued. Audit information includes the item reviewed (imports verified, tax paid purchases verified, etc.), date of the review and the name of the reviewer. Also includes warrant for delinquent taxes, which gives county where the warrant is to be served, type of tax, date assessed, tax period, taxpayer's name and address, balance due, due date of payment, date of warrant, case number, docket number, page number where recorded and the date the warrant was filed in court. 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
Retention and disposition for this series were specifically approved by the State Records Committee.
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
UCA 59-13-206, 1989, places distributors under a six year limitation. According to UCA 59-13-211, 1989, these returns are subject to audit for three years. The Tax Commission has decided that business tax returns should be maintained for six yeas.
PRIMARY DESIGNATION
Protected. UCA_63G-2-305(13)_(2008)