AGENCY: Utah State Tax Commission. Processing Division

SERIES: 17056
TITLE: Ad valorem tax withholding files
DATES: 1986-2019.
ARRANGEMENT: Chronological

DESCRIPTION: These are advance payments made on ad valorem taxes. They are used to meet quarterly tax requirements. These files include batch header card and credit-debit form, kind of tax, date of the form, taxpayer's name and address, comments as to why the debit or credit was given (return filed late, advance payments, deficiency, etc.) and amount of the assessment or the amount of the credit to be applied.

This paper record series is filmed in random order as part of record series 17051, Business tax microfilm.

RETENTION

Retain for 6 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

APPROVED: 12/1990

FORMAT MANAGEMENT

Paper: Retain in Office for 6 years or until microfilmed and then destroy provided microfilm has passed inspection.

Computer data files: Retain in Office for 6 years and then erase.

APPRAISAL

Administrative Fiscal

UCA 59-10-536, 1989, sets a limitation on assessment and collection. Except as otherwise provided in the section, the amount of any tax imposed by this chapter shall be assessed within three years after the return was filed (whether or not such return was filed on or after the date prescribed), and no proceeding in court without assessment for the collection of such tax shall begin after purposes of the section. Also, there is a three year audit period that is involved with this record series.

PRIMARY DESIGNATION

Protected. UCA_63G-2-305(13)_(2008)

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