AGENCY: School and Institutional Trust Lands Administration

SERIES: 30471
TITLE: Section 29 records
DATES: 1995-
ARRANGEMENT: Chronological by date.

DESCRIPTION: These files are based on the Tax Code Opportunity for Mineral Development of the Section 29 IRS code for tax credit on qualified fuel, including royalty approved January 4, 1996. The credit agreement applies to qualified fuel defined as gas produced from coal seams and tight formations wells drilled after December 31, 1979. The files may contain agreement contracts, correspondence, agency minutes, excel financial spreadsheet reports, and Internal Revenue Service tax forms.

RETENTION

Retain permanently

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 until administrative value has been met and then transfer to State Records Center. Retain in State Records Center for 10 years and then transfer to State Archives with authority to weed.

Computer data files: Retain in Office permanently.

APPRAISAL

Administrative Fiscal Historical

These records are historical because they provide evidence of the significant effects of governmental programs and actions on individuals, communities, and the natural and man-made environment.

PRIMARY DESIGNATION

Protected. Utah Code 63G-2-305(27) (2022)

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