AGENCY: Utah State Tax Commission. Technology Management

SERIES: 7729
TITLE: Individual income tax system
DATES: 1985-
ARRANGEMENT: Numerical by social security number

DESCRIPTION: This computer data system contains individual income tax information. It is used by the Tax Commission to audit, edit, enter data, verify or work with individual income tax payments, refunds, filing or collections. Includes taxpayer name, address, telephone number; social security number; filing period; amount withheld; amount of refund or payment; collection or refund notes; and spouse's name.

RETENTION

Retain for 10 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

APPROVED: 12/1991

FORMAT MANAGEMENT

Computer data files: Retain in Office for 4 years and then transfer to magnetic storage.

Computer magnetic storage media: Retain in Agency Record Center for 6 years after refreshing or reformatting as required, and then erase.

APPRAISAL

Administrative Fiscal

This disposition is based on the needs expressed by the Tax Commission to keep these computer data files for 10 years. UCA_76-8-1101(2)_(1990), sets the statute of limitations at six years for prosecution of this chapter. However, the Tax Commission requires an additional four years to establish compliance patterns for non-filers.

PRIMARY DESIGNATION

Private