AGENCY: Utah State Tax Commission. Auditing Division

SERIES: 21021
TITLE: Sales tax audits
DATES: 1977-
ARRANGEMENT: Alphabetical by account name.

DESCRIPTION: These files document the audits of sales tax filings. The files contain audit reports, which detail the auditor's findings, and the supporting work papers 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 is proposed and has not yet been approved.

FORMAT MANAGEMENT

Paper: Retain in Agency Record Center for 15 years and then destroy.

APPRAISAL

Administrative Fiscal

PRIMARY DESIGNATION

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

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