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