AGENCY: Utah State Tax Commission. Auditing Division

SERIES: 85333
TITLE: Oil, gas, and mining severance tax audit reports
DATES: 1980-
ARRANGEMENT: Alphabetical by company name.

DESCRIPTION: These files contain oil and gas severance tax audit report findings and supporting papers of an audited taxpayer. The files contain documents that verify mining, oil and gas production, export, fees, location, and taxes assessed. Includes monthly quarterly reports, correspondence, storage and monthly and quarterly reports, correspondence, storage and production statistics, adjustments forms, tax returns, and other documents that support the audits' conclusions. The files contain the audit programs outlining the methods and procedures followed during the course of the audits. All legal and court documents relating to taxpayer appeals are 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 15 years and then destroy.

Microfilm master: Retain in Office for 15 years and then destroy.

APPRAISAL

Administrative Fiscal Legal

This record is governed by UCA 59-5-106(1989) and 59-5-104 (1989) and 59-5-108(1990) which allows a six year retention period.

PRIMARY DESIGNATION

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

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