AGENCY: Utah State Tax Commission. Processing Division

SERIES: 17070
TITLE: Bad check files
DATES: 1979-
ARRANGEMENT: Chronological by date.

DESCRIPTION: This series documents bad checks that are sent to the Utah State Tax Commission. The records include all types of bad checks along with any pertinent documents. Information may include bad check processing documents, the original check, the check writers name, address, and social security number.

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 1 year and then transfer to Agency Record Center. Retain in Agency Record Center for 5 years and then destroy.

APPRAISAL

Administrative Legal

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

Private