AGENCY: Utah State Tax Commission. Collections Division

SERIES: 9382
TITLE: Garnishment records
DATES: 1975-1989.
ARRANGEMENT: Chronological, thereunder numerical by account number.

DESCRIPTION: These are records of individuals whose wages were garnished by the Tax Commission because of delinquent and/or unpaid taxes. They contain court orders, satisfactions, collection information, correspondence, and pay-off information. The information includes name, address, social security number, employer, bank account number, tax liability, and amount garnished.

This series is no longer being used by the Tax Commission. The information is now being collected by series 17074, Collection records.

RETENTION

DISPOSITION

RETENTION AND DISPOSITION AUTHORIZATION

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

APPROVED: 12/1992

FORMAT MANAGEMENT

Paper: Retain in Office for 6 years after case is closed or until tax liability has been satisfied and then destroy.

APPRAISAL

Legal

This disposition is based on UCA_76-8-1101(2) (1991), which sets the statute of limitations for prosecution at six years from the date the tax should have been paid.

PRIMARY DESIGNATION

Private

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