AGENCY: Utah State Tax Commission. Processing Division

SERIES: 17057
TITLE: Insurance premium tax returns
DATES: 1981-2019.
ARRANGEMENT: Alphabetical by company name

DESCRIPTION: These are returns paid by insurance companies engaged in business in Utah on the amount of premiums that they receive as required by UCA 59-9-101, 1989. They include the taxpayer's name and address, tax year, due date of the return, amount of premiums received in the state, amount of deductions, tax due on the premiums, allocations of the funds and amount of premiums received by class of business and prepayments.

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: 03/1987

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

UCA 59-13-305, 1989, sets a retention for the statute of limitations for pursuing action for a fraudulent return. However, other business tax returns set a limit of six years. UCA 59-13-206, 1989, places distributors under six years limitation and penalties of UCA 59-1-401, 1989.

PRIMARY DESIGNATION

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