AGENCY: Utah State Tax Commission. Division of Operations

SERIES: 16383
TITLE: Power of attorney records
DATES: 1981-1995.
ARRANGEMENT: Chronological by date received

DESCRIPTION: These are request forms and letters sent to the Tax Commission by tax payers or their authorized agents, for the purpose of granting taxpayer information to another individual, (a person other than the taxpayer or Tax Commission personnel) and granting access to their records. They are also used by the Tax Commission to allow other individuals the authority to file returns on the behalf of another individual. These records document all third party and Power of Attorney records requests to the Tax Commission.

From July 1991 to June 1995, the "Power of Attorney" documents were separated and filmed separately. However, as of July 1995, the request forms, Power of Attorney forms, and other related documentation are now maintained as one record series.

RETENTION

DISPOSITION

RETENTION AND DISPOSITION AUTHORIZATION

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

APPROVED: 08/1996

FORMAT MANAGEMENT

Paper: Retain in Office until microfilmed and then destroy.

Microfilm master: Retain in State Records Center for 7 years and then destroy.

Microfilm duplicate: Retain in Office for 7 years and then destroy.

APPRAISAL

Administrative Legal

This disposition is based on legal needs as expressed by UCA_59-1-403(4)(1995), which states that the commission must retain reports under this chapter for at least three years. However, the agency has expressed the need to retain these records an additional four years.

PRIMARY DESIGNATION

Private. UCA 63G-2-302(2)(a-b)(2008)