AGENCY: Board of Education. Office of Education. Child Nutrition Section

SERIES: 12960
TITLE: Liquor tax ledgers
DATES: 1985-
ARRANGEMENT: Chronological by month

DESCRIPTION: State law [UCA 53A-19-201 (1993)] requires that the Board of Education provide for the support of school lunch programs in Utah. The funds approved for this are to be distributed by formula determined by the number of school lunches served in the individual public schools. This responsibility is delegated to the Child Nutrition Programs Section. In 1988, the legislature passed a 13% ad valorum tax on wine and distilled liquor to provide funds for the school lunch programs in the state (UCA 59-16-101). The ledgers in this series document the total revenues collected on a monthly basis and the amount distributed to each school for each month.

DOCUMENT TYPE(S):

Tax ledgers

FUNCTION(S):

Documents revenues collected and distributed from liquor tax to support school lunch program.

SUBJECT(S):

Amount of tax on wine and liquor collected.

SERIES HISTORY:

UCA 59-16-101 (1988) requires wine/liquor tax provide funds for school lunch programs. Funds distributed by Board of Education formula according to amount of lunches served in individual schools.

RETENTION

Retain for 3 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

AUTHORIZED: 10/28/1993

FORMAT MANAGEMENT

Paper: Retain in Office for 4 years after close of fiscal year and then destroy.

APPRAISAL

PRIMARY DESIGNATION

Public

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