AGENCY: Utah State Tax Commission. Auditing Division

SERIES: 17059
TITLE: Cigarette tax audit reports
DATES: 1986-
ARRANGEMENT: Alphabetical by taxpayer name.

DESCRIPTION: These files contain reports of cigarette tax audits and cigarette stamp inspections. These include Miscellaneous Tax Adjustment Forms, Claims for Reduction or Waiver of Penalty and Interest, and correspondence. Information includes the tax involved, the taxpayer's name and account number, the period of tax involved, the type of adjustment, the transaction date, the amount of tax debited or credited, the amount of penalty and interest due, the amount of payment, an explanation of the changes, the auditor's name, and the date of audit.

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: 11/1998

FORMAT MANAGEMENT

Paper: Retain in Office for 15 years and then destroy.

APPRAISAL

Administrative Fiscal

This retention is requested so that the auditors will be able to spot a pattern of noncompliance if it exists.

PRIMARY DESIGNATION

Protected. UCA_63G-2-305(14) (2008)

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