AGENCY: Utah State Tax Commission. Auditing Division

SERIES: 85332
TITLE: Oil and gas conservation audit reports
DATES: 1980-
ARRANGEMENT: Chronological.

DESCRIPTION: These files contain oil and gas conservation audit report findings. The reports are used to verify oil and gas well leases, production, use, tax accountability, and evidence of exploitation of natural resources. Information in the files includes monthly, quarterly, and annual levy and conservation reports, name and location of wells, name and address of well owners, production records, opening or capping records, correspondence, tax liability records, adjustments forms, and assessment forms.

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 15 years and then destroy.

APPRAISAL

Administrative Fiscal Legal

This record is governed by UCA 59-5-106 (1989) 59-1-401 (1989) and 59-5-104 (1989) and 59-5-108 (1990) which requires a six year retention period so that a collection process and begin.

PRIMARY DESIGNATION

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

---