AGENCY: Utah State Tax Commission. Processing Division

SERIES: 17030
TITLE: Gasohol tax returns
DATES: 1983-2019.
ARRANGEMENT: Chronological

DESCRIPTION: These are returns filed by motor fuel distributors who blend alcohol with gasoline to produce gasohol as required by UCA 59-13-307, 1989. This return is used to report how much gasohol was produced. These files include Gasohol tax return, schedule of tax paid motor fuels, schedule of exempt motor fuel, schedule of alcohol purchases by licensed distributors, office review sheet, tax adjustment form, and claims for refund, credit, or abatement. Information includes the taxpayer's name and address, period covered by the return, taxpayer's receipts, amount of deductions, amount of tax due, date of purchase of the motor fuel, purchase invoice number, number of gallons purchased, name of the transporter, refinery where the fuel was purchased, destination of the fuel, date of purchase of alcohol, seller's invoice number, name and address of the seller and the number gallons purchased. Audit information includes the item reviewed (imports verified, tax paid purchases verified, etc.), date of the review and the name of the reviewer.

This paper record series is filmed in random order as part of record series 17051, Business tax microfilm.

RETENTION

Retain for 6 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

APPROVED: 03/1987

FORMAT MANAGEMENT

Paper: Retain in Office for 6 years or until microfilmed and then destroy provided microfilm has passed inspection.

APPRAISAL

Administrative Fiscal Legal

The Tax Commission has requested a six-year retention for this record to match that of other business tax returns and to also monitor compliance. UCA 59-13-305, 1989, sets a retention for statute of limitations for pursuing action for a fraudulent return. According to UCA 59-13-309, 1989, these returns also have an audit period of three years.

PRIMARY DESIGNATION

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