AGENCY: Utah State Tax Commission. Auditing Division

SERIES: 17042
TITLE: Tobacco products tax files
DATES: 1977-
ARRANGEMENT: Chronological, thereunder alphabetical by name

DESCRIPTION: These are returns filed by sellers of tobacco products other than cigarettes as required by UCA 59-14-303. These files include Tobacco Products Tax Return, audit report, audit summary sheet, audit work papers, Cigarette and Tobacco Products Use Tax Return, requests from manufacturers to allow sample cigarettes to be sent without stamp, claim for refund, credit, or abatement, and claim for reduction or waiver of penalty and interest. Information includes the taxpayer's name and address; the name under which the taxpayer is doing business; the period of the return; the registration number; the manufacturer's sales price of the tobacco; a list of allowed deduction; the value of the products sold; the tax on the tobacco, and interest or penalty amounts; the total due; and the name and title of the individual signing the return. Audit information includes the date of the audit, the name of the auditor, whether the taxpayer was previously audited and the results of the previous audit, with whom the audit was discussed, whether the taxpayer agreed with the findings, and a compliance check.

RETENTION

Retain for 15 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 1 year and then transfer to Agency Record Center. Retain in Agency Record Center for 14 years and then destroy.

APPRAISAL

Administrative Fiscal Legal

UCA 59-14-303 deal with the sale of tobacco products and sets limitations as given in UCA 59-1-401. As a result, the retentions set are similar to those for other specialty tax returns.

PRIMARY DESIGNATION

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

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