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