AGENCY: Utah State Tax Commission. Processing Division

SERIES: 17035
TITLE: Fuel carrier's reports
DATES: 1978-
ARRANGEMENT: Alphabetical by taxpayer name.

DESCRIPTION: These are informational reports required of fuel carriers by UCA 59-13-206 to report all fuel deliveries make in the state. This information is used to verify that all Utah businesses have filed the required fuel tax returns. This record include Carrier's Monthly Report of Shipments of Special Fuel and Carrier's Report of Imported Motor Fuels. Information includes the name and address of the carrier, the period of the report, the date of any shipments, the invoice number of the shipment, the name of the consignee, and the destination.

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 3 years and then transfer to Agency Record Center. Retain in Agency Record Center for 3 years and then destroy.

APPRAISAL

Administrative Legal

As this record could be used to take action against a dealer of fuel, this return should be kept as long as the related fuel tax returns. UCA 59-13-211 requires dealers to keep all records for 3 years in case of an audit. UCA 59-13-206 requires distributors to file a reports and states they are subject to penalties in UCA 59-1-401, thus the retention of 6 years is requested.

PRIMARY DESIGNATION

Protected. UCA_63G-2-305(2)_(2008)

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