AGENCY: Utah State Tax Commission. Division of Operations

SERIES: 4023
TITLE: Highway use tax returns
DATES: 1980-1995.
ARRANGEMENT: Chronological

DESCRIPTION: These tax returns are from common and interstate carriers and other states if taxes need to be paid for the use of Utah highways. These files contain correspondence, reports, adjustments forms and returns. These files also list state or carrier, address, adjustments, tax liability and reason.

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

RETENTION

DISPOSITION

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

APPROVED: 12/1990

FORMAT MANAGEMENT

Paper: Retain in Office for 3 years or until microfilmed and then destroy provided microfilm has passed inspection.

Computer data files: Retain in Office for 3 years and then erase.

APPRAISAL

Administrative Fiscal

There is a three year audit period for this tax return. UCA 1988, 59-1-403 (4), states that reports and returns shall be preserved for at least three years and then the commission may destroy them.

PRIMARY DESIGNATION

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

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