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)