AGENCY: Utah State Tax Commission. Auditing Division

SERIES: 4462
TITLE: Beer tax audits
DATES: 1972-
ARRANGEMENT: Alphabetical by taxpayer name

DESCRIPTION: These files contain beer tax audit report documents as required by UCA 59-15-105. Subsection (3) of this section states that it is the duty of every person manufacturing or importing beer for sale in the state of Utah to keep and preserve adequate records for a period of three years showing the amount of beer sold. These files include Beer tax audits, Schedule of Sales to Utah Beer Distributors, Monthly Summary of Beer Brewed and Imported, Schedule of Imported Beer, deficiency assessments, audit work papers, warrants for delinquent beer tax, copies of invoices, and correspondence. All legal and court documents related to taxpayer appeals are also included in the files.

RETENTION

Retain for 15 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

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

APPROVED: 11/1998

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 Legal

Audit records are needed to determine if a pattern of noncompliance exists. Two previous audits are sufficient for these purposes. If the business closes, the record only has to be kept for three year audit period. In collection cases, the information is needed for compliance and as an information source for assets and income. Uncollectible accounts need to kept in case taxpayer's financial status changes.

PRIMARY DESIGNATION

Protected. UCA_63G-2-305(14) (2008)

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