AGENCY: Utah State Tax Commission. Processing Division

SERIES: 17051
TITLE: Business tax microfilm
DATES: 1978-
ARRANGEMENT: Chronological

DESCRIPTION: This is a microfilm record of all business related tax returns and documents filed with the Tax Commission. This file includes Ad valorem tax files, Transporters report of imported motor fuels, Sales and use tax returns, Corporate income tax returns, Cigarette and tobacco tax returns, Fuel tax returns, Circuit breaker files and partnership and fiduciary returns. Includes the taxpayer's name and address, tax period of the return, due date of the return, taxpayer's account number, amount of fuel purchased during the month, deductions to which the taxpayer is entitled, tax due on the return and any penalty or interest, taxpayer's signature and telephone number, license number and the date issued, character of the business, business address, whether the business is a sole proprietorship or partnership or corporation and names of the owners or partners. This film includes all correspondence, adjustment forms, audit papers, change forms and related documents regarding the aforementioned business taxes.

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: 12/1990

FORMAT MANAGEMENT

Paper: Retain in State Records Center until microfilmed and then destroy provided microfilm has passed inspection.

Microfilm master: Retain in Office until passed inspection and then transfer to State Records Center. Retain in State Records Center for 15 years and then destroy.

APPRAISAL

Administrative Fiscal Legal

The Tax Commission requested that the records be maintained for 15 years to allow for compliance patterns to be established and for two audit periods to be kept. They also want to be able to have the records on uncollectible accounts. UCA 76-8-1011.2, 1989, states that the statute of limitations for prosecution for a violation of this section is six years from the date the tax should have been remitted. These records are also governed by the Internal Revenue Code, sections 6501, 6511, and 6531 which sets a general limitations of actions and prosecutions at 3 years except for fraud and willful evasion which is set at 6 years, and non-filing of a return which is 10 years.

PRIMARY DESIGNATION

Exempt. UCA_59-1-403_(2008)