AGENCY: Utah State Tax Commission. Processing Division

SERIES: 4139
TITLE: Check remittance and documentation records
DATES: 1974-
ARRANGEMENT: Chronological, thereunder numerical by internal control number

DESCRIPTION: This is a record of tax payments and remittances by individuals, businesses and corporations. This consists of payments made only by check and without coupons. It contains copies of the check and endorsement, batch header card, batch totals and adding machine tapes. Includes date, paper, signature, social security number, name and address of tax payer, account period and payment.

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

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

APPRAISAL

Administrative Fiscal

The Tax Commission has requested a fifteen year retention period for all business tax returns and documents that are microfilmed. This allows the Tax Commission to establish compliance patterns and allows the Tax Commission to perform audits after the Internal Revenue Service has completed theirs.

PRIMARY DESIGNATION

Private. UCA_63G-2-302(2)_(2008)

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