seriesNo,seriesEntityName,seriesTitle,seriesDateRange,seriesArrangement,seriesDescription,seriesTotRetentDesc,seriesPrimaryClassCode,seriesExtentDesc 14266,Utah State Tax Commission. Property Tax Division,Occupation tax and net proceeds returns,1938-,Chronological by date.,"Occupation tax returns and net proceeds returns submitted by metalliferous mining companies (1938-)\, and oil and gas companies (1956-) to the Tax Commission as the basis for assessment of taxes. Both types of returns identify the mine or well owner and mines or wells involved. The occupation tax is based on the gross value of production. Net proceeds taxes are based on the value of mineral deposits\, determined by calculating sales less business deductions over one or more years. The necessary information on production and sales and calculations are part of the respective returns. The 1980 and 1984 occupation tax statements for both oil and gas and mines are missing. Starting in 1985 the individual volumes are labeled ""Statements of Net Proceeds & 609 Variations.""",Permanent. Retain for 10 year(s),Protected,10 microfilm reels