AGENCY: Utah State Tax Commission. Administration Division

SERIES: 17062
TITLE: Purchases subject to use tax reports
DATES: 1971-1977.
ARRANGEMENT: Alphabetical by name.

DESCRIPTION: These are use tax returns filed by doctors and dentists. This record includes tax period, the amount of taxable purchases, the amount of tax due, the amount of penalty and interest due, the name of the dentist or doctor, and a copy of an audit report and audit work papers.

RETENTION

DISPOSITION

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series were specifically approved by the State Records Committee.

APPROVED: 03/1987

FORMAT MANAGEMENT

Paper: Retain in Office for 6 years and then destroy.

APPRAISAL

Administrative

These is a type of use tax and should have the same retention. Office retention is recommended due to the small volume of the record.

PRIMARY DESIGNATION

Protected. UCA_63G-2-305(2)_(1991)

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