AGENCY: Utah State Tax Commission. Processing Division
SERIES: 17033
TITLE: Motor fuel tax returns
DATES: 1977-2019.
ARRANGEMENT: Chronological
DESCRIPTION: These are tax returns filed by distributors of motor fuel as required by UCA 59-13-206, 1989. These returns are used to determine how much motor fuel was produced. These files include motor fuel tax return, claim for refund of taxes paid on motor fuel used off highway for agricultural purposes, schedule of imported motor fuels, schedule of tax paid motor fuels, schedule of exported motor fuels, schedule of exempt motor fuel sales to licensed distributors, schedule of exempt motor fuel, transporter's report of imported motor fuels, miscellaneous tax adjustment forms, request for information, and claims for refunds, credit, or abatement. Information includes the name and address of the taxpayer, period covered by the return, total receipts for the period, total deductions for the period, tax due, date fuel was purchased, purchase invoice number, number of gallons purchased, name of the transporter, destination of the fuel, date fuel exported, name of the purchaser, number of gallons exported, city and state where the fuel was exported to and the taxpayer's title and signature. 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 that the total retention for this record series be six years. UCA 59-13-305, 1989, sets a retention for the statute of limitations for pursuing action for a fraudulent return. However, other business tax returns set a limit of six years. UCA 59-13-206, 1989, places distributors under six years limitation and penalties of UCA 59-1-401, 1989. According to UCA 59-13-211, 1989, these returns are subject to audit for three years.
PRIMARY DESIGNATION
Protected. UCA_63G-2-305(2)_(2008), and R861-1A-17(2008)