AGENCY: Utah State Tax Commission. Division of Operations

SERIES: 9389
TITLE: Successor liability records
DATES: 1989.
ARRANGEMENT: Numerical by account number

DESCRIPTION: These are records of business ownership changes of companies in the state of Utah who are responsible to collect or pay taxes. They contain the previous partner or corporate officers name and the name of the new partner or corporate officers name. Information includes names, addresses, and social security numbers.

This record series is no longer being used by the Tax Commission. The information is now being collected as part of record series 85028, Master document records.

RETENTION

DISPOSITION

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

APPROVED: 06/1992

FORMAT MANAGEMENT

Paper: Retain in Office for 6 years and then destroy.

APPRAISAL

Administrative

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 taxes should have been filed. Also if a company's taxes are current there is no need for the previous owner or officers name.

PRIMARY DESIGNATION

Protected. UCA_63G-2-305(13)_(2008).

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