AGENCY: Utah State Tax Commission. Division of Operations. Central Services
SERIES: 17039
TITLE: Corporate income tax files
DATES: 1981-1989.
ARRANGEMENT: alphabetical by name, thereunder numerical by corporation or charter number
DESCRIPTION: These returns document income taxes paid by corporations doing business in Utah as required by UCA 59-7-123, 1989. They include the corporation franchise or income tax return, a copy of the federal income tax return, Utah employer's monthly advance payment, application for extension of time for filing returns, correspondence and records of payment. Information includes the corporation's name and address, corporation's Utah charter number and federal identification number, period covered by the return, kind of business, date of incorporation, corporation's income, corporation's deductions, corporation's tax liability, name and address of subsidiary income, subsidiary deductions, tax liability of subsidiary, name and address of subsidiary corporations, name and address of any parent corporation, a brief record of federal audits and the signature and title of the officer submitting the form.
This record series is no longer being used as of the end of tax year 1989. This series has been replaced by 17171, Corporation income tax returns, because of a new filing system.
Prior to 1989, this paper record series was filmed in random order as part of record series 17051, Business tax microfilm.
RETENTION
DISPOSITION
RETENTION AND DISPOSITION AUTHORIZATION
These records are in Archives' permanent custody.
APPROVED: 03/1987
FORMAT MANAGEMENT
Paper: Retain in Office for 15 years or until microfilmed and then destroy provided microfilm has passed inspection.
Microfilm master: Retain in State Records Center for 15 years and then destroy.
Microfilm duplicate: Retain in Office for 15 years and then destroy.
APPRAISAL
Administrative Fiscal Legal
The Tax Commission has requested a retention of 15 years to allow for compliance patterns to be established, and ensures that records of uncollectible accounts are maintained in this period of time.
PRIMARY DESIGNATION
Exempt. UCA_59-1-403(1)_(1991)