AGENCY: Utah State Tax Commission. Processing Division

SERIES: 17069
TITLE: Beer tax files
DATES: 1972-2019.
ARRANGEMENT: Alphabetical by taxpayer name

DESCRIPTION: These are excise tax returns as required by UCA 59-15-105, 1989. They are used to determine how much beer was imported and the tax liability. These files include Beer tax returns, schedule of sales to Utah beer distributors, Monthly summary of beer brewed and imported, Schedule of imported beer, deficiency assessments, audit work papers, warrant for delinquent beer tax, copies of invoices and correspondence.

This paper record series is microfilmed 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.

Computer data files: Retain in Office for 6 years and then erase.

APPRAISAL

Administrative Fiscal Legal

The Tax Commission needs a retention of six years to establish the taxpayer's pattern of compliance with tax laws. Routine correspondence and duplicate material should be weeded out on a regular basis. Audit records are needed to determine if a pattern of noncompliance exists. Two previous audits are sufficient for these purposes. In collection cases, the information is needed for compliance and as an information source for assets and income. Uncollectible accounts need to kept in case taxpayer's financial status changes. UCA 59-15-105 (3) states that it is the duty of every person manufacturing or importing beer for sale in this state to keep and preserve adequate records for a period of 3 years showing the amount of beer sold.

PRIMARY DESIGNATION

Protected. UCA_63G-2-305(13)_(2008)

SECONDARY DESIGNATION

Public. Business name, address, account number, and the bar license.

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