AGENCY: Utah State Tax Commission. Processing Division

SERIES: 17064
TITLE: Withholding royalties
DATES: 1982-2019.
ARRANGEMENT: Numerical by royalty number

DESCRIPTION: These are the records of the withholding of royalties due for the production of minerals in the state by producers as required by UCA 59-6-103, 1989. This record includes withholding royalties report form audit reports, audit work papers, claim for reduction or waiver of penalty and interest, and correspondence. Information includes a list of partners, owners, or officers; their names, addresses, and social security numbers; the amount of royalties paid and the amount withheld.

This paper record 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.

APPRAISAL

Administrative Legal

UCA 59-6-104, 1989, sets an audit trail and a prosecution period of six years. These records need this retention of six years for the Tax Commission to establish the taxpayer's pattern of compliance with tax laws.

PRIMARY DESIGNATION

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