seriesNo,seriesEntityName,seriesTitle,seriesDateRange,seriesArrangement,seriesDescription,seriesTotRetentDesc,seriesPrimaryClassCode,seriesExtentDesc
14119,Utah State Tax Commission. Auditing Division,Audit tax and selection manuals,1990-,Alphabetical by tax type,"Audit manuals used by the division to establish criteria and guidelines for the agency\, division\, and its employees to select\, prepare\, conduct\, finalize and otherwise perform tax audits on businesses and individuals. These manuals cover all taxes imposed by statutes which taxpayers are required to pay under Title 59 of the Utah Code Annotated. Information contains audit selection criteria\, definition\, scope of audit approach standards for dealing with tax payers\, penalty assessment guidelines\, bankruptcy procedures\, audit program internal controls\, checklists\, reports\, work paper preparation requirements\, notes\, letters\, and other materials and standards used to conduct\, prepare\, schedule and finalize audits.",Permanent. Retain until superseded,Protected,