AGENCY: Utah State Tax Commission. Division of Operations

SERIES: 12839
TITLE: Lubricating oil returns
DATES: 1993-
ARRANGEMENT: Chronological

DESCRIPTION: These tax returns document the collection of recycling fees imposed upon the first sale in Utah by a vendor of lubrication oil. The vendor shall collect the fee at the time the lubrication oil is sold, UCA_19-6-714_(1993). Includes information on the business name and address, signature of company owners, filing tax period, tax due date, amount of oil sold in gallons or quarts, current tax rate, amount of tax due, and amounts paid.

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: 09/1994

FORMAT MANAGEMENT

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

APPRAISAL

Administrative Legal

This disposition is based on the administrative needs expressed by the agency, and by UCA_76-8-1011(2)_(1993), which sets the statute of limitations for prosecution for violation of this section.

PRIMARY DESIGNATION

Exempt. UCA_59-1-403_(2008)