AGENCY: Utah State Tax Commission. Division of Operations. Central Services
SERIES: 17050
TITLE: Withholding tax files
DATES: 1965-1989.
ARRANGEMENT: Numerical by identification number
DESCRIPTION: These are files of audit and collection activities on withholding tax returns. These files include application for license to engage in business, notice and demand for payment, audit reports, audit work papers, satisfaction of warrant for delinquent taxes, and correspondence. Includes the owner's name, trade name of the business, business address and telephone number, mailing address, reason for filing the application (starting new business, change in ownership, etc.), dates of first sales and first wages, location of the business, the type of ownership, if the business is a corporation, date of incorporation, employer's identification number, whether a previous license has been issued, names and addresses and social security numbers, telephone numbers of the owners, partners, or corporate officers, a description of the business activity, the estimated monthly sales and number of employees, whether the business will sell cigarettes, special locations, 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 name of the auditor conducting the audit and the findings. This record series is no longer being used as of 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 used to establish the taxpayer's pattern of compliance with the tax laws. Two previous audits are sufficient for these purposes. If business closes, the record only has to be kept for three year audit period. In collection cases, information is needed for compliance and information on assets and income. Uncollectible accounts need to be kept in case financial status changes.
PRIMARY DESIGNATION
Protected. UCA_63G-2-305(13)_(2008)