AGENCY: Utah State Tax Commission. Auditing Division

SERIES: 21019
TITLE: Motor fuel tax audits
DATES: 1974-
ARRANGEMENT: Alphabetical by account name

DESCRIPTION: These files document the audits of motor fuel tax filings. The files contain audit reports, which detail the auditor's findings, and the supporting workpapers from the audit of a taxpayer. The files include specific tax return information such as copies of returns, and payments made by the taxpayer. They may also hold federal income tax information. Copies of other taxpayer records may be included as supporting evidence for the audit conclusions. The files contain the audit program outlining the methods and procedures followed during the course of the audit, and all legal and court documents related to taxpayer appeals.

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: 06/1999

FORMAT MANAGEMENT

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

APPRAISAL

Administrative

This disposition is based on the recourse rights of taxpayers to seek refunds of taxes paid under UCA 59-12-110 (1998) and the need to have the information available for subsequent audits.

PRIMARY DESIGNATION

Protected. UCA 63G-2-305(14) and 59-1-403(2008)