AGENCY: Utah State Tax Commission

SERIES: 27946
TITLE: Advisory opinions private letter rulings
DATES: 1982-
ARRANGEMENT: chronological by calendar year, thereunder numerical by private letter ruling number

DESCRIPTION: A private letter ruling is an informational statement of the commission's interpretation of statute or administrative rules and its application to a particular set of facts or circumstances. A private letter ruling typically addresses unusual or complex questions pertaining to a particular taxpayer.

RETENTION

Permanent. Retain for 13 year(s)

DISPOSITION

Transfer to Archives.

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series is proposed and has not yet been approved.

FORMAT MANAGEMENT

Paper: Retain in Office for 3 years and then scan and transfer to Agency Record Center. Retain in Agency Record Center for 10 years and then transfer to State Archives with authority to weed.

Computer data files: Retain in Office for 30 years and then delete.

APPRAISAL

Historical

These records have ongoing evidentiary and research value.

PRIMARY DESIGNATION

Private. Utah Code 63G-2-302(1)(h), 63G-2-302(2)(b), 63G-2-302(2)(c), 63G-2-302(2)(d), 63G-2-301(2) 2014

SECONDARY DESIGNATION

Protected. Utah Code 63G-2-304(11), 63G-2-304(16), 63G-2-304(51) 2014