AGENCY: Utah State Tax Commission. Processing Division

SERIES: 25942
TITLE: Cigarette and tobacco product records
DATES: 2005-
ARRANGEMENT: Chronological by receipt date of product

DESCRIPTION: This series documents the Tax Commission's receipt of cigarette and tobacco products. In accordance with UCA 59-14-213 and UCA 59-14-409 these products come from persons seeking a refund of the cigarette stamp tax or tobacco products tax, or they are received from Tax Commission representatives who have confiscated the products from sellers in the normal course of performing enforcement duties. Information in this series includes the receipt date of the product, the name of the person from whom the product was received or confiscated, an inventory of the product including type of product, brand name, and number of units, and sufficient information to distinguish separate and distinct receipts. This series is related to Tobacco Products Tax (17042) and to Cigarette Stamp Tax (17044), but this series will be comprised of actual product and an inventory sheet, rather than a traditional return or payment.

RETENTION

Retain for 1 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series were specifically approved by the State Records Committee.

APPROVED: 12/2005

FORMAT MANAGEMENT

Paper: Retain in Office for 1 month and then transfer to Agency Record Center. Retain in Agency Record Center for 11 months and then destroy.

APPRAISAL

Administrative Fiscal

PRIMARY DESIGNATION

Protected. UCA 63G-2-305(9)

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