AGENCY: Utah State Tax Commission. Processing Division

SERIES: 10095
TITLE: Wine and liquor tax records
DATES: 1984-
ARRANGEMENT: Chronological, thereunder alphabetical by county

DESCRIPTION: These are records regarding taxes collected on the sale of wine, liquor, and other alcoholic beverages. UCA_59-16-101(1&2)_(1991) specifies that the revenues collected from this tax are used to support the school lunch program, which is administered by the State Board of Education. They contain county names; amount of tax collected; disbursement information; and other management information including returns, reports, and correspondence.

RETENTION

Retain for 6 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

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

APPROVED: 06/1992

FORMAT MANAGEMENT

Paper: Retain in Office for 6 years or until microfilmed and then destroy provided microfilm has passed inspection.

Microfilm master: Retain in State Records Center for 6 years and then destroy.

Microfilm duplicate: Retain in Office for 6 years and then destroy.

Computer data files: Retain in Office for 6 years and then erase.

APPRAISAL

Administrative Fiscal

This disposition is based on UCA_76-8-1101(2)_(1991), which sets the statute of limitations at six years. The six year retention is also needed to document the program's effectiveness.

PRIMARY DESIGNATION

Protected

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