AGENCY: Utah State Tax Commission. Processing Division

SERIES: 17044
TITLE: Cigarette stamps tax files
DATES: 1979-
ARRANGEMENT: Alphabetical by name

DESCRIPTION: These are returns filed by sellers of cigarettes as required by UCA 59-14-206, 203 . These files include Order for Cigarette Revenue Stamps, Manufacturer's Statement of Returned Cigarettes and Other Tobacco Products, claim for reduction or waiver of penalty and interest, and claim for refund, credit, or adjustment. Information includes the taxpayer's name and address; the period covered by the return; the total packages of cigarettes imported for use; the retail value and sales price of the cigarettes; the tax due; the signature of the individual filing the return; the name and address of the tobacco manufacturer; the name and address of the distributor; and the number of packages of tobacco returned to the manufacturer.

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

APPRAISAL

Administrative Fiscal Legal

These records are required by UCA 59-14-206, 303. Retention has been set by the limitations for audit and for prosecution for similar business tax returns.

PRIMARY DESIGNATION

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

SECONDARY DESIGNATION

Public. Business name, address, account number, and stamp numbers.

---