AGENCY: Utah State Tax Commission. Processing Division

SERIES: 85008
TITLE: Revenue accounting remittance
DATES: 1989-
ARRANGEMENT: Chronological, thereunder numerical by internal control number

DESCRIPTION: This is a record used to verify remittance of tax payments from individuals, business, and corporations. Includes all types of tax payments, lazier billings, prepayments, returns, coupons, prorated returns, motor vehicle and recreational vehicle registration and renewals, decals, single point of sale and withholding returns. Also includes date, check number, name and address of person or business, phone number, payable to, check amount, signature, endorsement of check, due date, tax period, and return information.

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: 03/1990

FORMAT MANAGEMENT

Paper: Retain in Office until microfilmed or scanned as digital image and then destroy.

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

Microfiche duplicate: For records prior to and including 2005. Retain in State Records Center for 15 years and then transfer to Office. Retain in Office for 1 month and then destroy.

Computer data files: Retain in Office for 15 years and then delete.

Compact disc: Retain in State Records Center for 15 years and then destroy.

Computer magnetic storage media: Retain in Office for 15 years and then erase.

APPRAISAL

Administrative Fiscal

The Tax Commission has requested a fifteen year retention for all business tax returns and documents. The record of payments needs to be kept as long as the returns.

PRIMARY DESIGNATION

Exempt. UCA_59-1-403_(2008)