AGENCY: Utah State Tax Commission. Auditing Division

SERIES: 26031
TITLE: Brine shrimp royalty audits
DATES: 1997-2003.
ARRANGEMENT: Chronological by date documents received.

DESCRIPTION: These files document the audits of brine shrimp royalty returns and payments as required by UCA 59-23-1(2005). They contain audit reports that detail the audit findings and the supporting work papers from the audit of a taxpayer. These files include specific tax return information such as copies of returns and payments made by the taxpayer. Copies of other taxpayer records may be included as supporting evidence for the audit conclusions. These files contain the audit program outlining the methods and procedures followed during the course of the audit, and all legal and court documents related to taxpayer appeals.

RETENTION

DISPOSITION

RETENTION AND DISPOSITION AUTHORIZATION

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

APPROVED: 02/2006

FORMAT MANAGEMENT

Paper: Retain in Office for 1 year and then transfer to Agency Record Center. Retain in Agency Record Center for 14 years and then destroy.

APPRAISAL

Administrative Fiscal

PRIMARY DESIGNATION

Exempt. UCA 59-01-403(1) (2008)

---