AGENCY: Utah State Tax Commission. Processing Division

SERIES: 17015
TITLE: Withholding tax returns
DATES: 1973-2019.
ARRANGEMENT: Chronological

DESCRIPTION: These returns document individual income tax amounts withheld and paid over to the Tax Commission by employers as required by UCA 59-10-402, 1989. They include a batch header card, Utah employer's quarterly return and Utah employer's monthly advance payment. The information includes the taxpayer's name, address, account number, tax period involved, due date for filing and payment, total amount of tax withheld, amount of any adjustments, total amount of tax due, batch number, document number of the batch, routing of the batch, transaction type, amount of increase or decrease over the assessed amount, amount of increase or decrease of the remitted amount and the amount of payment received. This paper record series is filmed in random order as part of record series 17051, Business tax microfilm.

RETENTION

Retain for 15 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

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

APPROVED: 03/1987

FORMAT MANAGEMENT

Paper: Retain in Office for 15 years or until microfilmed and then destroy provided microfilm has passed inspection.

APPRAISAL

Administrative Legal

The Tax Commission has requested a retention of 15 years to allow for compliance pattern to be established, and for two audit periods to be kept, and records of uncollectible accounts to be maintained for this period of time.

PRIMARY DESIGNATION

Exempt. UCA_59-1-403(1)_(1991)

---