AGENCY: Utah State Tax Commission. Processing Division

SERIES: 2906
TITLE: Exemption rulings for non-profit corporation records
DATES: 1949-
ARRANGEMENT: Alphabetical by business name

DESCRIPTION: This is a record of the Tax Commission rulings on corporations in the state. The information indicates whether corporations are taxable or tax exempt. This record is based on guidelines from UCA_59-7-105_(1991). Information includes petitions, correspondence, income reports, copies of tax returns, applications, investigations materials, memoranda, preliminary recommendations, articles of incorporation, lists of share holders, corporate officers, corporation's name and address, date of incorporation, account number, and the final tax status ruling.

RETENTION

Retain for 6 year(s) after final action

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

APPROVED: 12/1992

FORMAT MANAGEMENT

Paper: Retain in Office for 3 years after the corporation is closed and then transfer to Agency Record Center. Retain in Agency Record Center for 3 years and then destroy.

APPRAISAL

Administrative

This disposition is based on the administrative needs expressed by the agency.

PRIMARY DESIGNATION

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

SECONDARY DESIGNATION

Public. Corporation's name, account number, and taxable status.

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