AGENCY: Utah State Tax Commission. Processing Division
SERIES: 17066
TITLE: Motor vehicle sales tax files
DATES: 1977-
ARRANGEMENT: Alphabetical by taxpayer name
DESCRIPTION: These are related collection and audit files for taxes on motor vehicles. These files include Sales Tax Adjustment Form, correspondence, Claim Form, notice and demand for payment, deficiency assessments, audit work papers, and cancelled checks. Information includes the taxpayer's name, address, and account number; the period of the return; the due date for filing and payment; the amount of total sales, exempt sales, taxable sales, and the total tax due; the location of each place of business; the name of the owner of the business; the batch number; document count; routing of the batch; type of transaction; amount of increase or decrease of assessment and remittance; and the amount of payment made; a record of payments received; the case number, docket number, page and date where a warrant for delinquent taxes was filed; the dates of the warrant and the dates of release; and the name of the auditor conducting the audit and the findings.
RETENTION
DISPOSITION
RETENTION AND DISPOSITION AUTHORIZATION
These records are in Archives' permanent custody.
APPROVED: 03/1987
FORMAT MANAGEMENT
Paper: Retain in Office for 1 year and then destroy.
Paper: Retain in Office for 3 years after the business has closed or until two subsequent audits have been conducted and then destroy.
Paper: Retain in Office for 3 years after case closes and then transfer to State Records Center. Retain in State Records Center for 3 years and then destroy.
Microfilm master: Retain in Office for 6 years and then destroy.
APPRAISAL
Administrative Fiscal Legal
These records are needed to establish the taxpayer's pattern of compliance with the tax laws. Routine correspondence and duplicate material should be weeded out on a regular basis to make room for substantive information. Audit records are needed to determine if a pattern of noncompliance exists. Two previous audits are sufficient for these purposes. However, if a business closes, the record only has to be kept for the audit period which is three years. In collection cases, the information is needed for compliance and as an information source for assets and income. Uncollectible accounts are needed if financial status changes.
PRIMARY DESIGNATION
Exempt. UCA_59-1-403_(1991)