AGENCY: Utah State Tax Commission. Technology Management

SERIES: 10099
TITLE: Mining tax system
DATES: 1985-
ARRANGEMENT: Numerical by system type

DESCRIPTION: These files encompass a complete system of paper input documents, computer programs and database files, and computer generated reports. The system keeps track of all solid mineral tax return information such as returns, payments, billings, account details, and history comments. Documents related to the system, that may be retained for backup and audit purposes, include tax returns, adjustment forms, billing notices, system generated reports, and programming specifications system that may be retained for backup and audit purposes.

RETENTION

Retain for 3 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

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

APPROVED: 11/1998

FORMAT MANAGEMENT

Computer data files: Retain in Office for 3 years or until up-dated and then delete.

APPRAISAL

Administrative Legal

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

PRIMARY DESIGNATION

Protected. UCA 63G-2-305 (14) and 59-1-403 (2008)

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