AGENCY: Utah State Tax Commission. Taxpayer Services Division

SERIES: 14826
TITLE: Collections procedure manuals
DATES: 1986-
ARRANGEMENT: Alphabetical by tax type

DESCRIPTION: Manuals used by the collections division to govern how the division selects, performs, and completes collection and compliance actions. The information is used by all agents and the division to select, evaluate, conduct, and finalize collection and compliance activities, plus criteria for waivers, offers, or compromise, and illegal drugs-stamp enforcement. These manuals specify actions and steps that must be taken to meet provisions of Title 59 of the Utah Code Annotated, and Tax Commission rules. Information includes collection and compliance data, document research and selection criteria, informant controls and guidelines for evasion and fraud, post audit collection procedures, compliance criteria, selection criteria for criminal prosecution, and other guidelines for collection, compliance, waiver, compromise, and tax enforcement.

RETENTION

DISPOSITION

RETENTION AND DISPOSITION AUTHORIZATION

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

APPROVED: 01/1996

FORMAT MANAGEMENT

Paper: Retain in Office until updated and then take sample for historical purposes and transfer to State Archives with authority to weed.

APPRAISAL

This disposition is based on the administrative and historical needs expressed by the agency. Once the information is updated it is no longer needed by the agency. However, a sample of the collection procedures should be retained permanently to document tax collection procedures.

PRIMARY DESIGNATION

Protected. UCA63G-2-305(13)_(2008)

SECONDARY DESIGNATION

Public. Collection procedure information becomes public once the procedures are obsolete and no longer used by the Tax Commission.

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