AGENCY: Utah State Tax Commission. Processing Division

SERIES: 17171
TITLE: Corporation income tax returns
DATES: i 1918-1941; 1975-2019.
ARRANGEMENT: Alphabetical by name, thereunder by corporation or charter name

DESCRIPTION: These are income taxes paid by corporations doing business in Utah as required by UCA 59-7-123, 1989. These are the returns, which are still being used. The corporate income tax files, 17039, are no longer being used as of the end of the tax year 1989. Information includes the corporation's name and address, corporation's Utah charter number and federal identification number, period covered by the return, kind of business, date of incorporation, corporation's income, deductions, and tax liability, name and address of subsidiary income, deductions of subsidiary, tax liability of subsidiary, name and address of subsidiary corporations, name and address of any parent corporation, a brief record of federal audits and the signature and title of the officer submitting the form.

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

RETENTION

Retain for 15 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

APPROVED: 12/1990

FORMAT MANAGEMENT

Paper: Retain in Office for 15 years or until microfilmed and then destroy provided microfilm has passed inspection.

Microfilm master: Retain in State Records Center for 15 years and then destroy.

Microfilm master: Retain in Office for 15 years and then destroy.

APPRAISAL

Administrative Fiscal Legal

The Tax Commission has requested a retention of 15 years to allow for compliance patterns to be established, and ensures that records of uncollectible accounts are maintained in this period of time.

PRIMARY DESIGNATION

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

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