AGENCY: Utah State Tax Commission. Division of Operations. Central Services
SERIES: 17047
TITLE: Sales tax files
DATES: 1965-1989.
ARRANGEMENT: Alphabetical by taxpayer or business name
DESCRIPTION: This is a record of all activities on sales tax accounts, both audit and collection cases. These files include copies of sales and use tax return, application for license to engage in business, notice of receivership, proof of claim by creditor, report of uncollectible taxes, claim for taxes in district court, deficiency assessment, notice and demand for payment, audit report, audit work papers, and warrant for delinquent taxes. Information includes the taxpayer's name, address, and account number, period of the return, due date for filing and payment, amount of total sales and exempt sales and also taxable sales, total tax due, location of each place of business, name of the owner of the business, batch number, document count, routing of the batch, type of transaction, amount of increase or decrease of assessment and remittance, amount of payment made, a record of payments received, case number, docket number, page and date where a warrant for delinquent taxes was filed, dates of the warrant and the dates of release and the name of the auditor conducting the audit and the findings.
This series is no longer being used as of December 31, 1989.
RETENTION
DISPOSITION
RETENTION AND DISPOSITION AUTHORIZATION
These records are in Archives' permanent custody.
APPROVED: 12/1990
FORMAT MANAGEMENT
Paper: Retain in Office for 15 years or until microfilmed and then destroy provided microfilm has passed inspection.
APPRAISAL
Administrative Fiscal
These records are to establish the taxpayer's pattern of compliance with the tax laws. Therefore, the Tax Commission has requested that these records be kept for 15 years. In collection cases, the information is needed for compliance and as an information source for assets and income. Uncollectible accounts are needed if financial status changes.
PRIMARY DESIGNATION
Exempt. UCA_59-1-403(1)_(1991)