AGENCY: Utah State Tax Commission. Auditing Division

SERIES: 4863
TITLE: Mineral production tax returns/withholding statements
DATES: 1980-
ARRANGEMENT: Chronological, thereunder numerical by internal control number

DESCRIPTION: These are quarterly returns and withholding statements filed by mining and mineral companies. Information includes production amounts and ownership and liabilities. UCA 59-6-103(1990), states that the producers of minerals are required to "deduct and withhold any tax" and in UCA 59-6-102(1990), shall pay the Tax Commission the amounts required from payments resulting from the production of minerals which were made during the preceding calendar quarter. The files contain correspondence, returns, statements, reconciliations and adjustment form. The statement lists owners name, address, withholding number, social security number, amount due and tax period.

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

RETENTION

Retain for 6 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

APPROVED: 06/1991

FORMAT MANAGEMENT

Paper: Retain in Office for 6 years or until microfilmed and then destroy provided microfilm has passed inspection.

APPRAISAL

Administrative Fiscal Legal

This disposition is based on UCA 76-8-1101(2)(1990), which sets a retention for "the statute of limitations for prosecution for a violation" as six years from date the tax should have been remitted. According to UCA 59-13-211(1990), these returns are also subject to audit for three years.

PRIMARY DESIGNATION

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

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