AGENCY: Utah State Tax Commission. Auditing Division
SERIES: 85330
TITLE: Oil, gas, and mineral audit files
DATES: 1981-
ARRANGEMENT: Alphabetical by company.
DESCRIPTION: These files contain oil, gas, and mineral audit report findings and supporting papers of an audited taxpayer. The Tax Commission acts as an agent for the Department of the Interior-Mineral Management Service to collect and store these files. The files contain specific tax return information, including copies of returns, payments made by individual taxpayers, and may contain confidential federal income tax information from the Internal Revenue Service. Information in the files includes name and address of oil, gas, and mineral companies, identification numbers, correspondence, state and federal audit reports, production and distribution reports, tax payment history, names and location of wells, distributors, and production plants, assessment work papers, investigation reports, and other working documents used by the audit.
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: 12/2005
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 Legal
This series is governed by UCA 59-5-108 (2005) and 59-5-114 (2005) which indicates that the records must be kept for six years, in which time federal and state auditors may review and audit. Any action must be commenced within six years after the case of action has accrued. This record series is currently affected by pending litigation in the Federal Courts. For this reason the agency has requested a retention of 20 years to accommodate the needs of the Department of the Interior-Mineral Management Service. This series was previously approved by the State Records Committee with a 10 year retention.
PRIMARY DESIGNATION
Protected. UCA_63G-2-305(14) and 59-1-403 (2008)