AGENCY: Utah State Tax Commission. Processing Division

SERIES: 17060
TITLE: Apportioned registration audit reports
DATES: 1986-2019.
ARRANGEMENT: Alphabetical by taxpayer name

DESCRIPTION: These are the reports of audit adjustments to apportioned registration Fees. They are used to compare mileage reports from the port of entry and the trucking company to check for accuracy. This record includes miscellaneous tax adjustment form, claim for reduction or waiver of penalty and interest, audit work papers, and correspondence. Information includes the type of tax involved, taxpayer's name and account number, period of tax involved, type of adjustment, transaction date, amount of tax debited or credited, amount of penalty and interest due, amount of payment and explanation of the changes and the auditor's name and the date of audit.

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

RETENTION

Retain until resolution of issue

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

APPROVED: 03/1987

FORMAT MANAGEMENT

Paper: Retain in Office until two subsequent audits have been performed or until microfilmed and then destroy provided microfilm has passed inspection.

APPRAISAL

Administrative Fiscal

This retention is requested so that the auditors will be able to spot a pattern of noncompliance if it exists. No specific time period can be given because audits are not conducted on each taxpayer each year.

PRIMARY DESIGNATION

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

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